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2016 (12) TMI 693 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - principles of natural justice - Held that: - It is seen that the respondent has taken note of the C-Form declarations, which were produced by the petitioner along with the letter dated 27.10.2016. If that be the case, the respondent could have granted some more time or passed an order either accepting or rejecting the request for adjournment. This has not been done by the respondent. Thus, there has been a violation of the principles of natural justice in the manner, in which, the assessment has been completed - this Court is not inclined to set aside the impugned assessment order, as partial relief has been granted to the petitioner in the impugned proceedings and proposes to pass the following order, which will meet the ends of justice and also protect the interest of the Revenue (i) The petitioner is directed to treat the impugned assessment order dated 14.11.2016 as a show cause notice and submit their objections along with documents, within a period of 10 days from the date of receipt of a copy of this order (ii) On receipt of the objections, the respondent shall consider the same and pass a speaking order on merits and in accordance with law and (iii) Till such time, the demand for the tax, as quantified in the impugned order, shall be kept in abeyance. Petition disposed off.
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