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2019 (1) TMI 42 - HC - VAT and Sales TaxPrinciples of natural justice - Levy of VAT - differential turnover between the balance sheet and form WW - development of software and sales turnover of branch office in the State of Kerala - grievance of the petitioner is that the order of assessment came to be passed for each assessment year without considering the documents filed along with the reply and without affording an opportunity of personal hearing to the petitioner - Held that:- It is seen that while filing the objections to the notice of proposal, the petitioner has filed the documents, as is evident from the acknowledgment dated 14.05.2018 sent in the letter delivery book - When such being the factual position, this Court is not in a position to know as to how the Assessing Officer has come to the conclusion that the petitioner has not filed any supportive documents - Whether the documents filed by the petitioner are supporting the case of the petitioner or not, is another question, which has to be considered and decided only by dealing with those documents. Personal hearing - Held that:- It is for the Assessing Officer to indicate a specific date of personal hearing after getting the reply from the petitioner - In this case, it has not been done. This Court is inclined to remit the matter in respect of these two issues - the matter is remitted back to the Assessing Officer to re-do the assessment, after considering the documents already filed by the petitioner and also by providing an opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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