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2016 (11) TMI 497 - HC - VAT and Sales TaxValidity of assessment order - business of Coke and Power Generation - C Forms - high seas sales - Held that: - the respondent, after considering the documents produced by the petitioner, more particularly with regard to high sea sales, observed that copies of certain documents were not available. If that be the case, nothing prevented the respondent from calling upon the petitioner to produce those documents, failing which, the respondent could have drawn an adverse inference. Similarly, there is no discussion as to why the debit notes and credit notes produced by the petitioner along with their reply dated 16.12.2015, were not taken into consideration. That apart, there is nothing on record to show that notice for personal hearing was issued to the petitioner and in spite of an opportunity, the petitioner did not produce the documents. Hence, it is held that the impugned order dated 26.8.2016 is in violation of the principles of natural justice and that the respondent has not taken into consideration the material facts placed by the petitioner before the respondent. In the light of the above, the assessment has to be redone. Petition disposed off - matter on remand.
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