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2018 (4) TMI 1079 - HC - VAT and Sales TaxRevision of assessment - inter-state sales - defective C-Forms - principles of natural justice - Held that: - If it is found in a given case that the C-Forms produced by a dealer are defective, it is incumbent upon the assessing authority to provide the dealer an opportunity to cure the defects before the same are rejected and assessment is completed on that basis - SCN vitiated for non-compliance of the principles of natural justice - petition allowed.
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