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2020 (4) TMI 142 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - Officer has simply confirmed the assessment proposals without even a discussion as to the objections raised and responded to earlier - violation of principles of natural justice - HELD THAT:- Objections have been filed by the petitioner on 03.09.2018 in response to a pre-assessment proposal dated 24.08.2018 that have been extracted in full in the impunged order. The Assessing Authority appears to have issued one more notice on 14.09.2018, to which admittedly the petitioner did not reply. Thereafter, the Officer has simply confirmed the assessment proposals without even a discussion as to the objections raised and responded to earlier. It is evident from a reading of the impugned order that principles of natural justice stand violated. The impugned order is cryptic, non-speaking and non-application of mind is writ large thereupon. There are laches on the part of the petitioner as well who has filed the Writ Petition only now challenging an order passed in August, 2019 - the petitioner shall appear before the Assessing Authority on Friday, the 20th of March, 2020 at 10.0 a.m. without expecting any further notice in this regard along with proof of payment of 10% of the demand. If the condition is found to have been complied with, proceedings for assessment shall be taken up de novo and after hearing the petitioner, an order of assessment shall be passed within four (4) weeks from 20.03.2020. Petition disposed off.
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