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2018 (11) TMI 145 - HC - VAT and Sales TaxReopening of assessment - grievance of the petitioner is that the opinion of the Audit Party cannot constitute information, on the basis of which the Assessing Officer could reopen the assessment - principles of natural justice - Held that:- The Assessing Officer could not reopen the assessment based on the opinion of Audit Party alone. The Assessing Officer has to independently record his view for such reopening, if he proposes to reopen and thereafter, notice has to be issued to the parties regarding such reopening and after considering their objections/representations in this regard, order has to be passed. Principles of natural justice - Held that:- It is crystal clear that the representation of the petitioner dated 14.09.2009 was not at all considered by the respondent, before passing the impugned demand notice dated 12.01.2010 - the impugned demand notice cannot be sustained, since it is a clear violation of principles of natural justice. The matter is remitted back to the respondent for fresh consideration - petition allowed by way of remand.
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