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2021 (10) TMI 322 - CST, VAT & Sales Tax
Violation of principles of natural justice - Rejection of petitioners’ application for rectification of the assessment order - adequate hearing before the Assessing Officer passed in order of assessment or not - HELD THAT:- The petitioner has gone on affidavit stating that no such notice was received by the petitioner after 23.11.2020. Even, otherwise, it is difficult to believe that a company which was duly represented by the legal representative virtually on all previous hearing dates would suddenly abandon the assessment proceedings and incur the risk of substantial ex-parte liability arising against it - in facts of the present case the assessee deserves an opportunity of making further arguments before the Assessing Officer.
It is well known through series of judgments of the Supreme Court that where there is clear breach of principles of natural justice, availability of alternative remedy would not prevent the High Court from exercising this jurisdiction - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport permit granted from time to time. If that be so, surely the petitioner cannot claim surprise about the contents of such permits granted by the department. However, if the department wishes to rely upon any other documents or material which is not within the knowledge or possession of the petitioner, the principles of natural justice require that the same must be provided to the petitioner before it can be used against it.
The order rejecting the petitioner's application for rectification does not survive. The assessment proceedings are revived and restored to file of the Assessing Officer - Application disposed off.