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2018 (3) TMI 1534 - ORISSA HIGH COURTInput tax credit - Odisha VAT Act, 2004 - whether the opposite party no.2, who on finding discrepancies in the VAT returns had recommended further investigation and wanted submission of detailed enquiry report/evasion report, was competent to assess the petitioner under Section 43 of “the Odisha VAT Act”? Held that: - It is well settled that the principles of natural justice demand that nobody shall be a judge of his own cause. It is equally well settled that justice should not only be done but also should be manifestly be seen to have been done. In the present case, the undisputed facts show that the officer at whose instance further investigation was initiated on the basis of his prima facie finding relating to huge mismatch and excess claim of inputs tax credit by the petitioner, has himself conducted the assessment resulting in issuance of impugned assessment order under Annexure-1 and consequential demand notice under Annexure-2 - the reasonable likelihood of bias cannot be ruled out. The competent authority is directed to re-assess the assesse and complete the reassessment, preferably, within a period of eight weeks from today - Application disposed off.
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