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2021 (4) TMI 411 - HC - VAT and Sales TaxViolation of principles of natural justice - validity of assessment order - Assessing Officer did not look into the accounts, which were produced by the appellant - HELD THAT:- The refusal to exercise extraordinary jurisdiction under Article 226 of the Constitution of India when a statutory alternate remedy is available under the Act is a selfimposed restriction and there are exceptions carved out from this selfimposed rule. One such exception, which has been held by the Court to be a justifiable reason to exercise writ jurisdiction, is when the writ petition is pending for a considerable length of time before a Court and it would be too harsh on the party to be driven to avail the alternate remedy after few years. The Assessing Officer cannot state that he need not call for other bills and even it is called for, except for the 7 bills, which were purchased by the appellant, all other bills will reflect lower sale price than the purchase price. This may not be a right approach while completing the assessment for the purpose of levying tax. The Assessing Officer has to come to a definite conclusion, especially, when it is a scrutiny assessment and the dealer has cooperated in the scrutiny by filing their reply and submitting the documents available with them. Had it be a case of best judgment assessment, the situation would have been different, which is not so in the case on hand. The matter has to be sent back to the Assessing Officer to redo the assessment after affording an opportunity to the appellant/dealer - the matter is remanded to the respondent-Assessing Officer for a fresh consideration - Appeal allowed by way of remand.
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