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2017 (10) TMI 946 - HC - VAT and Sales TaxPrinciples of natural justice - service of notice - the petitioner was not issued any notice prior to completing the assessment and they had no opportunity to rebut the allegations against them - Held that: - the first respondent did not afford a reasonable opportunity to the petitioner before impugned assessment orders were passed. For the above reasons, this Court is inclined to grant relief to the petitioner - petitioners are directed to treat the impugned proceedings as show cause notice and to file their objections - petition allowed by way of remand.
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