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2017 (9) TMI 130 - HC - VAT and Sales TaxPrinciples of Natural justice - input tax credit - movement of goods - Held that: - the respondent has disbelieved the lorry receipts which were produced by the petitioners and to that extent, the petitioners did not have an opportunity to contest the said finding by producing their evidence or cross-examining the parties whose cases were referred to by the Assessing Officer to disbelieve the receipts. In such circumstances, the respondent ought to have afforded an opportunity of personal hearing to the petitioners, before completing the assessment. Therefore, this Court is of the view that the assessment should be redone - petition allowed by way of remand.
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