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2020 (10) TMI 728 - HC - VAT and Sales TaxViolation of principles of natural justice - recovery of TDS - Service of notice - HELD THAT:- We are not inclined to interfere with the order passed by the learned Single Judge in any manner because the allegation of breach of principles of natural justice made by the Assessee has already been found in favour by the learned Single Judge in the impugned order passed by setting aside the order dated 9.2.2017 which was passed after the Show Cause Notice dated 1.9.2016 - When challenge was raised before the learned Single Judge, the Petitioner/Assessee was able to satisfy the learned Single Judge that the notice and the impugned order were never served on the Assessee and therefore, opportunity of hearing was not given to the Assessee. Since the matter has been remanded back to the Assessing Authority to give an opportunity of hearing to the Assessee on this ground, there is no reason to interfere with the said order, which is essentially in favour of the petitioner only. Apparently, the remand order is only for looking into the issue of TDS made by the Assessee and deposit or recovery thereof - the Assessee is directed to appear before the Assessing Authority in the first instance on 21.10.2020 at 11.00 am and further it is directed that the Assessing Authority to pass appropriate orders after hearing the Assessee as early as possible, preferably within one month thereof.
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