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2022 (8) TMI 925 - BOMBAY HIGH COURTValidity of assessment order - principal ground of challenge is that the orders have been passed without following principles of natural justice - Opportunity of personal hearing not provided - Section 9(2) of Central Sales Tax Act, 1956 for the period 2014-2015 - HELD THAT:- Despite request made by petitioner, reports/documents relied upon have not been provided and before passing the order on the rectification application, no personal hearing has been granted though the law mandates personal hearing to be given. This shows a complete failure to the observance of rule of law on the part of respondent no.3. A huge demand has been raised by respondents against petitioner without following the rule of law. Imposition of cost upon the authority by enhancing the cost equivalent to the tax and penalty levied - HELD THAT:- Though it is not intended to impose such high cost, since the attitude of respondent no.3 smacks of deliberate failure to the observance of rule of law, the said officer should be saddled with costs to be paid by him personally - The Allahabad High Court in the judgment pronounced in the matter of SR COLD STORAGE VERSUS UNION OF INDIA AND 3 OTHERS [2022 (8) TMI 806 - ALLAHABAD HIGH COURT], has lamented about the abysmal state of affairs reflecting the absence of any effective system of accountability of the erring officers, the harassment of the assessees and breach of principles of natural justice by the Officers. Petition disposed off.
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