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2020 (11) TMI 578 - HC - VAT and Sales TaxValidity of assessment order - petitioner contends that it had paid VAT on Mess charges received towards supply of food to students and staff in the school premises of the said society in terms of the Act and also paid service tax on rent received towards Infra Lease rented by it in terms of the Finance Act, 1994 - HELD THAT:- The 1st respondent, being a quasi-judicial authority, is bound to assign reasons in support of its decision, and cannot simply reject the objections of petitioner to the levy proposed by him on these two items by merely saying that the explanation of petitioner is not ‘satisfactory’ - The 1st respondent is obligated to supply reasons for his conclusion and failure to do so amounts to violation of principles of natural justice. The impugned Assessment Order No.65175 dt.01.10.2020 passed by the 1st respondent under the Telangana VAT Act, 2005 for the period March, 2015 to June, 2017 in regard to the items ‘Infra lease’ and ‘Mess charges’ alone is set aside - matter on these two aspects alone is remitted to the 1st respondent for fresh consideration by him; the 1st respondent shall provide a personal hearing to the petitioner - Petition allowed by way of remand.
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