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2020 (8) TMI 691 - HC - VAT and Sales TaxValidity of assessment order - Levy of VAT - input tax credit - It was mentioned in the show cause notice that the petitioner did not file information such as books of accounts and tax invoices relating to input tax credit claimed by it and the input tax credit was proposed to be disallowed - assessment had to be completed under Section 29(3) of the Act within 4 years from the last date of filing the return for a particular month - HELD THAT:- Naturally during the period between the date of issuance of show cause notice dt.09-04-2020 and June, 2020 and 30-06-2020, it would have been difficult for the petitioner to obtain the services of Sales Tax Consultant, have access to material documents such as invoices etc., to properly defend itself against the proposal made by 1st respondent in the show cause notice dt.09-04-2020. There has been a violation of principles of natural justice because petitioner could not file objections to the show cause notice on account of non-availability of its Sales Tax Consultant, and even a personal hearing was not provided to the petitioner though such personal hearing was sought by the petitioner. The matter is remitted back to the 1st respondent for fresh consideration - Petition allowed by way of remand.
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