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2022 (11) TMI 261 - HC - VAT and Sales TaxViolation of principles of natural justice - Legality and validity of the revisional order - challenge on the ground that the revisional authority had granted seven days’ time to the petitioner to file objection to the notice proposing revision but without exhaustion of the aforesaid period, the revisional order has been passed - HELD THAT:- When the 1st respondent had granted seven days’ time to the petitioner to submit written objection on the proposed revision of assessment, he ought to have waited till expiry of the aforesaid period. Without the aforesaid period being completed, 1st respondent hastily passed the order dated 16.07.2022 thereby pre-empting the petitioner from filing written objection. When the show cause notice itself clearly says that petitioner should file written statement within seven days of receipt of the notice, we fail to understand as to how 1st respondent could have arrived at such a conclusion - We are not satisfied with such an explanation. However, in the present proceeding we are not inclined to delve into this aspect of the matter but in an appropriate case we may consider awarding exemplary costs if we are of the view that such mistakes are not bona fide. The revisional order dated 16.07.2022 is set aside - matter remanded back to the 1st respondent. Petitioner shall submit written objection to the show cause notice dated 08.07.2022 within seven days from the date of receipt of a copy of this order whereafter 1st respondent shall pass fresh order in accordance with law after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.
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