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2018 (6) TMI 1204 - HC - VAT and Sales TaxPrinciples of Natural Justice - Validity of assessment order - case of petitioner is that neither the objections or documents given by the petitioners were considered by the Assessing Officer nor the explanation given by them before the Inspecting Team have taken note off - Jurisdiction - authorization by the Joint Commissioner - Held that:- The Assessing Officer did not consider the reply given by the petitioner, which is noted in the sworn statement. Therefore, when the respondent issued show cause notice, he should have also taken note of what the petitioner had stated before the Enforcement and cannot mechanically issue a show cause notice. This is a fundamental error committed by the Assessing Officer - The respondent did not consider the objections given by the petitioner in an effective manner - The court has pointed out only one issue by way of illustration and it can be safely stated the similar is the approach of the Assessing Officer in the other issues as well. The Assessing Officer failed to note that he is an independent statutory authority and no person can dictate as to in what manner he has to pass orders. The report of the Enforcement Officer can at best be treated as starting point for issuance of show cause notice. But, once the dealer submits a reply, the Assessing Officer is expected to independently apply his mind and take a decision in the matter. Since such approach has not been made in the instant case, the impugned orders suffer from infirmity calling for interference. Matters are remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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