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2018 (10) TMI 1456 - HC - VAT and Sales TaxValidity of assessment order - the Assessing Officer has not afforded an opportunity of personal hearing - principles of natural justice - Held that:- Admittedly, the petitioner has not filed their reply to the said second notice. However, the reason for not filing the reply within the time is explained in the affidavit filed in support of the writ petition, by stating that during the relevant time, the Managing Director/Designated Partner was suffering from advance stage of cancer and her only son viz., other Director/Designated Partner, who was actually in-charge of the business and over all management, was totally pre-occupied with the treatment of his ailing mother, as a result of which the petitioner was unable to file the reply/objections to the notice of proposal. The petitioner was reasonably prevented from making the reply to the second notice dated 14.11.2017 in time and therefore, such non-filing of reply resulting in passing an adverse order, when found to be with some justifiable cause, this Court is of the considered view that one more opportunity can be given to the petitioner for filing the reply to the said notice dated 14.11.2017, so that the Assessing Officer can pass a fresh order of assessment on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner. The matter is remitted back to the Assessing Officer to re-do the assessment - petition allowed by way of remand.
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