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2022 (11) TMI 145 - HC - VAT and Sales TaxValidity of assessment order - petitioner submits that Ext.P3 order is passed by the third respondent without considering any of the objections raised by the petitioner such as opportunity for cross-examination of the consignors shown in the list, their details and address and an opportunity of hearing etc. - non-application of mind - HELD THAT:- On a perusal of Ext.P3 order, it is seen that the 3rd respondent have given a voluminous list of unaccounted sales and unaccounted purchases. Further, the order does not reflect any detailed consideration of the issues raised by the petitioner such as the details of the respective consignors or the request for cross-examination made by the petitioner etc. Further, the request of the petitioner for opportunity of hearing was totally ignored by the 3rd respondent and Ext.P3 does not reflect any consideration on the said aspect. More over, the details of the list obtained from the KVATIS is out of reach of the petitioner since the list does not contain any address or details of the dealers for the petitioner to cross-verify the same. Though Ext.P3 order contains a voluminous list of the details of the dealer's name and value of the goods, the concluding portion of the order is very cryptic - the petitioner should be given an opportunity to present his case before the third respondent after affording an opportunity of hearing. The third respondent is directed to reconsider the entire issue on merits in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a certified copy of this judgment - Petition disposed off.
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