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2023 (4) TMI 162 - HC - VAT and Sales TaxValidity of reassessment Orders - primary grievance is that the impugned reassessment orders are without a fair and complete opportunity - violation of principles of natural justice - HELD THAT:- The petitioner on receipt of the photocopies of the documents has made a request for further time citing third party information and the volume of the documents as reasons. This request is admittedly made on 27.02.2023 i.e., before the expiry of the time allowed by the endorsement dated 17.02.2023. But the same is not received, as canvassed on behalf of the petitioner, on the ground that separate requests had to be made. The petitioner has persisted with its request for further time by filing a further request on 28.02.2023. In fact, the petitioner's case is that its representative was present with the respondent's office both on 27.02.2023 and 28.02.2023 and the request is received at the fag end of the second day. There could be failure by the petitioner to respond immediately to the Call Notices or the Proposition Notices, but for the purposes of the present case, it would not decisive especially when the petitioner is furnished with the copies of the documents on 17.02.2023. If the petitioner has been given photocopies of the documents [including the statement of third parties] on 17.02.2023 and the documents are third party documents and voluminous, this Court is of the considered view that the request on 27.02.2023 for further time [of course, with the statutory constraints in mind] should have been considered. There must be interference with the impugned assessment orders with the proceedings being restored to the respondent for conclusion of the assessment proceedings with opportunity to the petitioner to file detailed objections with a request for cross examination of the witnesses to be considered by the respondent, if permitted in law. The impugned reassessment orders for the tax periods viz., April 2015 to March 2016, April 2016 to March 2017 and April 2017 to June 2017, which are produced as Annexure-A in each of the writ petitions, are quashed and the corresponding proceedings are restored to the respondent for reconsideration - Petition allowed.
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