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2016 (11) TMI 809 - HC - VAT and Sales TaxReversal of ITC - sales suppression - principles of natural justice - Held that: - if the Assessing Officer was of the view that the part of the objections raised by the petitioner were reasonable, then it would have been appropriate for the first respondent to have issued a notice to the petitioner to appear in person along with the records and clarify all the issues. If that had been done, the present Writ Petition itself could have been avoided. At this juncture, this Court would point out that the orders of assessment are not to be passed for statistical purpose but to ensure that the correct rate of tax and the correct quantum of tax is recovered from the dealer. By passing the orders such as the one which is impugned notice in this Writ Petition, no purpose has been served, as it can at best be taken for statistical purpose that the Assessing Officer has completed the assessment. On account of the manner in which the impugned order has been passed, the matter is before this Court and the order has been challenged. Therefore, the Assessing Officer who is a Statutory Authority under the Act, is required to independently apply his mind to all the issues and pass such an order and it would be appropriate for the Assessing Officer to call upon the assessee and direct him to explain all the transactions and after considering the records produced by the dealer the Assessing Officer should pass a detailed order. This is sufficient to hold that the impugned order has been passed in violation of the principles of natural justice - appeal allowed - matter on remand.
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