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2021 (3) TMI 288 - HC - VAT and Sales TaxViolation of principles of natural justice - objections given by the petitioner have not at all been considered and non speaking orders have been passed - Finalization of petitioner's annual returns - impugned orders came to be passed confirming the proposals set out in the pre revision notices - HELD THAT:- The impugned orders are liable to be quashed. This is for the simple reason that the objections given by the petitioner have not at all been considered and non speaking orders have been passed. For instance, one allegation made against the petitioner is that there was non reporting of certain sales transactions. The petitioner tried to explain the same by pointing out that even though in the Form I return, they were not indicated, all the details have been properly disclosed in the Annexure II of the Form I return. When such an explanation has been given, it is the duty of the assessing authority to give finding as to whether the said explanation is correct or not. The failure on the part of the assessing authority to take note of the objections raised by the petitioner vitiates the entire proceedings. On this sole ground, the orders impugned in the writ petitions are quashed - The matter is remitted to the file of the second respondent - petition allowed by way of remand.
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