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2019 (8) TMI 1163 - HC - VAT and Sales TaxService of notices - case of petitioner is that that only one of the two revisional notices referred to in the impugned order have been received by writ petitioner and in any event, the impugned order has proceeded on the basis that writ petitioner dealer has not filed objections though the writ petitioner has sent objections/reply to the received revisional notice under due acknowledgement - principles of natural justice. HELD THAT:- The common proviso to Sub-sections (1) and (2) of Section 27 makes it statutorily imperative that the Assessing Officer has to give a reasonable opportunity to show-cause against a revised Assessment Order - In the instant case, revisional notice dated 11.02.2019 has no doubt been sent to the writ petitioner, but the impugned order has been passed on the basis that the writ petitioner has not sent any reply to this notice though the reply/objection has been sent under due acknowledgement and reply /objections has been received by the office of the first respondent on 08.03.2019. Therefore, it is clear that impugned order proceeds on the basis that the writ petitioner / dealer has not shown cause though two revisional notices have been sent. In the considered opinion of this Court, this does not help the Revenue counsel in defending the impugned order as the impugned order, as mentioned supra, proceeds on the basis that the writ petitioner dealer has not responded at all - with regard to reasonable opportunity which the Assessing officer has to give to a dealer before passing a revised Assessment Order, in the instant case, notwithstanding the revisional notice dated 11.02.2019, first respondent/Assessing Officer in his discretion and wisdom has thought it necessary to send one more revisional notice on 05.04.2019. Thus, it is only proper that 05.04.2019 revisional notice is also now served on the writ petitioner/dealer - impugned order set aside - first respondent shall redo the revised Assessment and pass a revised Assessment Order afresh within six weeks therefrom - petition allowed by way of remand.
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