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2018 (10) TMI 884 - HC - VAT and Sales TaxRate of tax - sale of imported copiers - 'C' forms could not be produced - Assessing Officer has completed the assessment and passed the impugned order without any reply from the petitioner with supportive documents - principles of natural justice - Held that:- Non filing of such reply with supportive documents is explained by the petitioner. It is also seen from the petitioner's request made on 23.07.2018 that they sought for furnishing copy of returns and enclosures so as to enable them to collect the duplicate C-Form from buyers in other state, since the entire records were washed away in the flood took place in the year 2015. The Assessing Officer ought to have given one more opportunity by furnishing the copy of the returns and enclosures to the petitioner so as to enable them to file their reply with supportive documents - the matter has to go back to the Assessing Officer for redoing the assessment once again after giving sufficient opportunity to the petitioner - appeal allowed by way of remand.
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