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2021 (4) TMI 830 - TELANGANA HIGH COURTPrinciples of natural justice - impugned assessment order passed without considering the response of the petitioner and without affording a personal hearing - HELD THAT:- In the last one year, it is noticed at least 200 cases where the Assessing Officer under the CST Act has not issued show cause notice or if they issued notice, they have not considered the response of the assessees, and mechanically confirmed the demand mentioned in the show-cause notice and we have had to set aside all such orders and make a remand to the Assessing Officers - In spite of specific warning by this Court to the Standing Counsel for the Commercial Taxes Department that this kind of conduct by the Assessing Officers will not be countenanced, it appears that she same thing is continuing obviously because this Court has taken a lenient view in the earlier matters and had avoided imposing costs. This Court is being burdened time-and-again to decide the correctness of such assessment orders being passed by the Assessing Officers in violation of principles of natural justice. The matter is remitted back to the 2nd respondent for fresh consideration and 2nd respondent is directed to provide personal hearing to the petitioner - petition allowed by way of remand.
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