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2018 (5) TMI 85 - HC - VAT and Sales TaxValidity of reassessment order - demand issued in Form VAT-180 - grievance of petitioner is that three days of opportunity was provided to the petitioner- company to file objections - principles of natural justice. Held that: - It is settled legal principle that principles of natural justice has to be complied with by quasi judicial authority while concluding the assessment/ reassessment. Providing of such opportunity is not a mere formality, reasonable opportunity has to be provided so that the assessee gets reasonable time to meet the contents of the notice or comply with the discrepancies pointed out in the notice. Indisputably, assessment proceedings were pending from 13.02.2015 when Form 275 was issued by the prescribed authority. The proposed tax in terms of the notice dated 24.03.2018 is based on fresh grounds which were not adverted to, by the prescribed authority in the earlier proposition notice. If so, providing three days time to the assessee cannot be construed as reasonable opportunity at any stretch of imagination. It is well settled by now that alternative remedy is not an absolute bar to entertain the writ petition under Articles 226 and 227 of the Constitution of India when the principles of natural justice are violated - the principles of natural justice being violated in passing the reassessment order impugned herein, relegating the petitioner-assessee to the appellate remedy would not be justifiable. Reassessment order as well as demand notice at Annexure-C are quashed - matter is remitted to the prescribed authority-Respondent No.3 to reconsider the matter after providing reasonable opportunity to the petitioner in accordance with law - appeal allowed by way of remand.
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