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2018 (5) TMI 1611 - HC - VAT and Sales TaxPrinciples of Natural Justice - it was alleged that the petitioner has not produced documents evidencing despatch of goods along with the Form-F declarations as provided for under Section 6A of the Act - Held that: - In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assessments on the basis that the petitioner has not produced the said documents. The writ petitions are vitiated for non-compliance of the principles of natural justice - the assessing authority is directed to complete the assessments of the petitioner afresh, after affording the petitioner an opportunity to produce the documents evidencing despatch of goods covered by the Form-F declarations produced by them - petition allowed by way of remand.
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