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2017 (2) TMI 959 - HC - VAT and Sales TaxPrinciples of natural justice - petitioner claim that none of the submissions, as set out in the sur-rejoinder dated 29.06.2015, were taken into consideration - judgments were cited in support of the submissions made, which were neither discussed nor referred to in the impugned orders passed by respondent No.2 concerning the relevant assessment years - Held that: - A bare perusal of the impugned orders would show that the submission advanced on behalf of the petitioner with regard to the fact that the objections raised in the reply filed with respondent No.2, in particular, as reflected in sur-rejoinder dated 29.06.2015, have not been adverted to - Amongst the various objections taken in the sur-rejoinder, one of the more crucial objection appears to be with regard to limitation. There is no reference in the impugned orders qua the concerned assessment years with regard to the objection taken that the demand is barred by limitation. Appeal allowed by way of remand.
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