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2019 (8) TMI 947 - PATNA HIGH COURTValidity of assessment order - Principles of natural justice - orders are ex-parte because petitioner did not respond to the notice - Bihar VAT Act - HELD THAT:- There is no dispute that the petitioner was served through e-mail in compliance of the provision present in rule 50(1)(d) of "the Rules" framed under "the Act" which, inter alia, also provides other forms of service. It is again not in dispute that there is no physical service of notice as per the other modes so prescribed under "the Rules". It is also not borne from the records that the petitioner was deliberately avoiding a service of notice. We have thus, no reasons to disbelieve the petitioner of having overlooked his e-mail because it has only enhanced his taxing liability. The case in hand is with an exception because in the present case, form C was available with the petitioner and it is but for the ex parte hearing, that the assessee could not produce the required form C in support of his plea of inter-State sales - While thus noting the submission of Mr. Vikash Kumar that it is in the circumstances as existing on the date of passing of the assessment order that the taxable turnover was assessed, we are yet persuaded to quash the said assessment orders not because it suffers from any infirmity on merits because we have not examined the assessment order on merits rather because of the availability of the form C and which requires to be taken into account before the assessment orders are passed. Petition allowed.
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