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2020 (1) TMI 664 - HC - VAT and Sales TaxPrinciples of Natural Justice - validity of assessment order - It is the grievance of the petitioner that no reasonable opportunity was provided to the petitioner before passing of the order impugned - HELD THAT:- It is apparent that the assessment order impugned is made on the annual basis relating to the tax periods, April 2009 to March 2010. A reading of provisions of Rule 37 of of KVAT Rules and Section 38(7) of of KVAT Act makes it clear that the authority authorized by the Commissioner is empowered to assess to the best of its judgment for the tax period or periods that would apply to such dealer. It is incumbent on respondent No.1 – Authority to assess/re-assess the dealer for the tax period or periods which would be a calendar month in the present set of facts - No consolidated assessment on annual basis is justifiable under the scheme of the Act. Hence, on this ground alone, the order impugned deserves to be set aside. The matter is restored to the file of respondent No.1 to re-do the assessment-under Section 38(7) of the Act in accordance with law after providing reasonable opportunity to the petitioner - petition allowed by way of remand.
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