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2019 (5) TMI 801 - HC - VAT and Sales TaxPrinciples of Natural Justice - Validity of assessment order - Central Sales Tax Act, 1956 - contention is that the order of assessment was served at the new address and that this clearly demonstrates denial of fair opportunity of hearing - HELD THAT:- It appears that the change of the office premises of the petitioner allegedly happened in the year 2009, but the ‘e-filing’ was introduced in 2011. Though the petitioner has produced a copy of Form - 112 allegedly filed by them and the same also carries the rubber stamp of the Department, the learned Special Standing Counsel for the Department states that the same is not available in the files - there is no point in trying to find out who was at fault. The same would require a litter more effort on our part, in summoning all the documents and scrutinizing the files. All that the petitioner wants is one more opportunity. Therefore, even if we do not find the respondents at fault, we can always give one opportunity of hearing to the petitioner, since they obviously did not have the opportunity of objecting to the show-cause notice. The matter is remanded back to the Assessing Authority - petition allowed by way of remand.
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