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2021 (1) TMI 20 - HC - VAT and Sales TaxPrinciples of Natural Justice - ex parte order - no notice of the assessments was served - HELD THAT:- The petitioner has not filed a rejoinder disputing the averments made in the reply. In absence of any denial to the assertions of the respondents about service of the notice and participation of the petitioner during assessment proceedings, the petitioner’s ground of lack of service of notice must be turned down. All other grounds, need to be examined in an Appeal if, the petitioner so chooses to file. We have noticed that the assessing officer has raised tax demand only for the period of A/Y2000-01 by passing the impugned order in the year 2007. There is no document showing that the order of assessment was duly served on the petitioner. Even the order of assessment records that upon inquiry it was found that the establishment of the petitioner is closed and no business was being transacted at that time. The petitioner’s challenge to the impugned order on the ground of no hearing or non-service of notice before passing the order of assessment is turned down - petition disposed off.
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