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2017 (3) TMI 209 - HC - VAT and Sales TaxWaiver of pre-deposit - the default assessment was not preceded either by a notice or hearing and that it appears, apparently, the order was passed on “system generated” pre-determined order and the result of a programme - Held that: - Bhumika Enterprises’s case [2015 (9) TMI 535 - DELHI HIGH COURT] too substantiates that system generated orders cannot stand the test of law - Prima facie the default assessment in this case too appears to follow the same course, of course the appeal is not before the Court–nor can in the present instance, the Court comment either favourably or adversely against the default assessment order - Tribunal is directed to hear the assessee’s appeal, pending before it without insisting upon the pre-deposit - appeal allowed - decided in favor of appellant.
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