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2017 (2) TMI 658 - HC - VAT and Sales TaxNatural justice - whether the assessment order passed prior to the expiry of time given for filing objections, is valid? - Held that: - the assessment order dated 31.10.2016 was passed prior to the time granted to the petitioner, to prefer objections - The necessary consequences of the same would be that the recovery proceedings will become inefficacious and therefore, no further steps can be taken in pursuance of the recovery notice - impugned order quashed - petition allowed by way of remand.
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