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2023 (4) TMI 317 - HC - VAT and Sales TaxViolation of principles of natural justice (audi alterem partem) - assessment orders were passed without affording a reasonable opportunity to the appellant company - HELD THAT:- It is a fact that the judgment of the learned Single Judge in ATLAS JEWELLERY [P] LTD., VERSUS THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX (FORMERLY ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KERALA). THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM [2022 (3) TMI 268 - KERALA HIGH COURT] pertained to a sister company of the appellant that was functioning with the same management. It follows, therefore, that the difficulties that were faced by the said sister company were identical to those faced by the appellant as narrated in the statement of facts in the Writ Appeal. Taking note of the said circumstances and finding the reasons for non-appearance of the appellant before the Assessing Officer in response to the notice for hearing to be genuine, thus a similar treatment, as extended to the petitioner in WP(C).No.21798 of 2021, can be extended to the appellant herein as well. The impugned judgment of the learned Single Judge in the Writ Petition, as also the order in the Review Petition, to the limited extent that it does not set aside the assessment orders impugned in the Writ Petition, set aside - appeal disposed off.
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