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2019 (2) TMI 129 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - it is the case of petitioner is that the reply submitted by the petitioner dated 17.09.2018 was not considered or taken into account by the Assessing Officer before passing the impugned orders of assessment on 28.09.2018 - Held that:- This Court at this stage is not expressing any view on the merits of the assessment, since the only ground on which, those orders are sought to be challenged is in violation of principles of natural justice. Therefore, this Court has to consider as to whether such violation has taken place or not. This Court is inclined to grant one more opportunity to the petitioner to put forth their case before the Assessing Officer, however, subject to the condition that the petitioner pays 10% of the tax liability so as to show their bona fide for the purpose of making the assessment orders afresh, on merits and in accordance with law - matter is remitted back to the Assessing Officer - Petition allowed by way of remand.
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