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2019 (1) TMI 362 - HC - VAT and Sales TaxPrinciples of natural justice - ex-parte assessment - assessment notices not issued to petitioner - compliance with requirement of pre-deposit - Held that:- It is an admitted position that the proceedings before the Assessing Officer went ex-parte as the petitioner was not served with the assessment notices issued by the concerned authority. It may be that such notice could not be served on account of closure of the business of the petitioner, nonetheless, it is a matter of fact that the assessment was exparte. In these circumstances, this court is inclined to remit the proceedings back to the Assessing Officer for fresh consideration - petition allowed by way of remand.
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