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2018 (9) TMI 552 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - the impugned orders of assessment were passed without affording sufficient opportunity to the petitioner to place their objections with materials documents - assessment years 2011-2012 to 2015-2016 - Held that:- Apart from these five assessment years, notice of proposal were sent to the petitioner in respect of the other three assessment years viz., 2009-2010, 2010-2011 and 2016-2017. It is not in dispute that the petitioner had given their reply to those three assessment years and it is stated that based on such reply, a deviation proposal is sent by the Assessing Officer. Considering the fact that the petitioner had already participated in the assessment proceedings in respect of those three assessment years, by filing their reply, I do not think that any attempt is being made by the petitioner to drag the proceedings insofar as these five assessment years are concerned, as they only want further time to file their reply, since they have to collect voluminous documents in support of their reply - such request is considered as genuine. Penalty - Section 27(3) of the TNVAT Act, 2006 - Held that:- It is true that the petitioner has not given any reply to the notice before conclusion of the assessment. But, at the same time, perusal of the impugned orders insofar as the imposition of penalty portion is concerned, would show that no reasons or findings are given as to how the Assessing Officer is satisfied to impose the penalty on the petitioner. The assessment orders are totally silent on that aspect - In the absence of any justifiable reasons stated for imposition of penalty, this Court is of the view that the matter has to go back to the Assessing Officer to consider the issue afresh and pass fresh orders of assessment on merits and in accordance with law. Petition allowed by way of remand.
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