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2019 (3) TMI 770 - HC - VAT and Sales TaxPrinciples of Natural Justice - case of petitioner is that no opportunity has been afforded to the petitioner prior to the framing of the impugned assessments - Held that:- An order of assessment has to be a speaking one, containing reasons for the adjustments and additions effected revealing application of mind to the objections raised by the assessee and for rejection thereof, if the officer is not inclined to accept the same. The orders impugned do not satisfy the requirements and are non-speaking and bereft of reasons. The assessments are set aside - The Assessing Authority is directed to redo the same after affording an opportunity to the assessee who shall appear before him at the first instance on 25.02.2019 at 10.30 a.m - Petition allowed - decided in favor of petitioner.
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