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2021 (9) TMI 1002 - HC - VAT and Sales TaxValidity of reassessment order - benefit of input tax credit - consideration of H form submitted by the petitioner for exemption of turnover tax on the export effected - prohibition on initiation of fresh recovery proceedings in respect of the re-assessment order - HELD THAT:- Perusal of the impugned order at Annexure-A will clearly indicate that except for stating that the notice alleged to have been sent by the respondent No.2 to the petitioner was returned unserved with the endorsement “no such premises found”, the respondent No.2 did not intimate or notify the petitioner about the proceedings nor was the petitioner heard before passing the impugned order, which clearly shows that no opportunity, much less reasonable or sufficient opportunity was provided to the petitioner before passing the impugned order which is violative of principles of natural justice and deserves to be quashed. On the ground of violation of principles of natural justice alone, the impugned order passed by the respondent No.2 as well as subsequent endorsement at Annexure-B dated 1.4.2021 deserve to be quashed - Petition allowed by way of remand.
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