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2019 (9) TMI 671 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - alleged unaccounted purchases of Cardamom - seeking opportunity to cross-examine the consignors mentioned in the notice - also seeking copies of transport bills, copy of payment and despatch details in regard to the twelve transactions - principles of Natural Justice - HELD THAT:- It is appalling that the impugned order of assessment proceeds to fasten tax liability of ₹ 14,53,811/- along with penalty of ₹ 21,80,717/- in such a careless and cursory fashion. None of the principles at play for framing of an assessment, such as consideration of the objections filed, grant of opportunity for personal hearing or application of mind by the assessing officer find place in the impugned order. The impugned assessment does not take into account any of the detailed submissions made by the petitioner in regard to the sixteen (16) transactions. There has been gross violation of the principles of natural justice insofar as the specific request for the personal hearing has also been ignored. In all, the order indicates gross misapplication and non-application of mind. Impugned assessment is quashed - petition allowed.
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