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2018 (3) TMI 1218 - HC - VAT and Sales TaxValidity of assessment order - It is the case of the department that an investigation was conducted and as per the report submitted by the Investigation Officer tax invoices does not bear the name of the petitioners - Held that: - Merely for the reason that the petitioner’s name is shown as lessor in the tax invoice, it cannot be out rightly rejected to deny the input tax credit and create huge demands. No finding is given by the Prescribed Authority as to whether the tax invoices are in conformity with the Rules prescribed. This court would not have interfered with the assessment or re-assessment orders allowing the assessee to circumvent the alternative remedy available under the Act but when the error is apparent on the face of the record or no reasons are assigned by the Authority for arriving at a decision it can be held that it is nothing but violation of the principles of natural justice. It is imperative that decision making process is subjected to judicial review rather than the decision. In the circumstances, relegating the petitioner to Appellate Forum would not be appropriate in rendering the substantial justice. Hence this court is of the considered view that justice would be sub-served in remanding the matter to the Prescribed Authority setting aside the impugned re-assessment order and demand notices. The matter is remanded to the Prescribed Authority to re-do the re- assessment by providing an opportunity of hearing to the petitioner in accordance with law in an expedite manner - petition allowed by way of remand.
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