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2024 (5) TMI 930 - RAJASTHAN HIGH COURTValidity of assessment order - disallowance of ITC - petitioner submits that assessment order is a system generated order passed without application of mind - no reasoning given for disallowing the ITC claimed - violation of principles of natural justice - HELD THAT:- From perusal of the impugned order, it is evident that it is a computer generated computation. Neither the basic facts with regard to the issuance of notice and non-compliance is mentioned in the order nor the reasons for disallowance. The Hon’ble Supreme Court in KRANTI ASSOCIATES PVT. LTD. VERSUS MASOOD AHMED KHAN [2010 (9) TMI 886 - SUPREME COURT] has held that every judicial/quasi-judicial order must be supported by reasons to be recorded in writing. The present is a case of violation of principle of natural justice, creation of demand by non application of mind and falls within the exceptions carved out for exercising writ jurisdiction in spite of an alternative remedy. - the assessment order was passed under Section 23 (1) of the Act as a deemed assessment and at the same time, demand was created by disallowing ITC. The impugned order is quashed - Petition allowed.
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