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2019 (10) TMI 882 - HC - VAT and Sales TaxPrinciples of natural justice - Grant of sanction by the Additional Commissioner under Section 21 (2) of the Act permitting the assessing authority to initiate the re-assessment proceedings - no opportunity of hearing was afforded to the applicant by the Additional Commissioner - Service of order - no SCN issued - HELD THAT:- The ground being raised and pressed in the present case is fundamental both in the context of re-assessment proceedings as also in the context of violation of natural justice claimed by the assessee. It cannot be denied that the basis of the proceedings is the circular letter dated 18.3.2002. Also, it cannot be denied that the re-assessment order was passed on 30.3.2002 - Further, the reassessment order itself does not make any mention of the date on which the Additional Commissioner may have granted permission to the assessing authority to initiate the assessment proceedings outside the normal period of limitation or the date when it was served on the assessee or the date when re-assessment notice was first served on the assessee. The objections raised by the assessee are touching on jurisdictional issue. They go to the root of the proceedings. Therefore, it is desirable that the matter be re-examined by the first appellate authority specifically on the issue whether there exists an order, granting permission, passed by the Additional Commissioner with respect to the re-assessment proceedings initiated by the assessing authority. The matter is remitted to the first appeal authority to decide the matter afresh - revision allowed by way of remand.
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