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2019 (5) TMI 118 - HC - VAT and Sales TaxValidity of assessment order - KVAT ACT - Principles of natural justice - HELD THAT:- It is not in dispute that the writ jurisdiction cannot be invoked in a routine manner. However, considering the request made by the petitioner for a week’s time to produce the documents being rejected on the ground of time barred case necessarily calls for interference by this court. Assessee cannot be made to suffer with a high pitched assessment unless the reasonable opportunity is provided to substantiate the claim made by the assessee. It is noticed that the petitioner has deposited a sum of ₹ 1,00,00,000/- (Rupees One Crore only) before the authority in terms of the order passed by this court on 09.05.2017 and in such circumstances, this court deems it appropriate to set aside the impugned assessment order as well as demand notice at Annexure-D and to restore the proceedings to the file of the respondent No.1- prescribed authority to redo the assessment after providing reasonable opportunity of hearing to the petitioner - Petition disposed off.
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