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2018 (3) TMI 1414 - HC - VAT and Sales TaxValidity of assessment order - scope of SCN - input tax credit - Held that: - the assessment order was passed based on facts, of which the petitioner was not informed in the show-cause notice issued to them earlier - The first respondent shall issue a notice afresh in Form VAT 305-A; give the petitioner an opportunity of being heard, and an opportunity of oral hearing; and, thereafter, pass a fresh assessment order in accordance with law at the earliest - petition disposed off.
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