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2016 (1) TMI 1218 - HC - VAT and Sales TaxValidity of assessment order - natural justice - Held that: - the assessment order quashed on the ground that the respondent did not consider the documents presented by the petitioner - The respondents without issuing any notice to the petitioner has enhanced substantially the gross turnover. The amount enhanced in the gross turnover is at ₹ 1,05,36,86,782/. For such huge enhancement, SCN must have been given. It ought to have been kept in mind by the respondents authorities that typographical error of assessee cannot be encashed by the State respondents. At least, a notice ought to have been issued by the respondents giving opportunity to the petitioner to explain the error committed by the assessee, especially, when the assessee is wholly owned by the Central Government as a Central Government Undertaking/Public Sector Undertaking - the impugned order of assessment is in violation of principles of natural justice. Petition allowed - assessment to be redone - matter on remand.
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