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2019 (10) TMI 365 - HC - VAT and Sales TaxPrinciples of natural justice - non-speaking order - validity of assessment order - subsection (2) of section 34 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- A perusal of the impugned order reveals that the second respondent has merely recorded that pursuant to the notice issued in Form No.302, the dealer had remained present with the relevant documents. He, thereafter, has merely computed the tax payable by the petitioner and has ordered that a demand notice be issued accordingly. On a plain reading of the impugned order, it is apparent that the same is totally non-speaking order and does not record the reasons for the conclusions arrived by the assessing authority. It is the case of the petitioner that no opportunity of hearing was given to him, inasmuch as, the petitioner had remained present pursuant to the notice issued to it, however, on that date, no hearing had taken place and certain documents were submitted by the petitioner. Thereafter, without giving any notice for hearing to the petitioner, the second respondent has passed the impugned order, which therefore is clearly in breach of the principles of natural justice - Not only that, on a plain reading of the impugned order it is manifest that the same is totally bereft of any reasons. In the absence of any reasons for arriving at his conclusions, it is not possible for an appellate court to ascertain as to what weighed with the second respondent while arriving at his decision. The impugned order being violative of the principles of natural justice as well as being a non-speaking order, cannot be sustained -the matter is restored to the file of the second respondent, who shall decide the same afresh in accordance with law, after affording a reasonable opportunity of hearing to the petitioner and pass a reasoned order thereon - petition allowed -
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