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2020 (4) TMI 307 - HC - VAT and Sales TaxEx-parte order passed by the Special Committee rejecting the application since the application was filed beyond the period of limitation of 3 years - Return of seized goods or in the alternative furnish xerox copies of the records seized - manufacture and sale of Poultry feed which was exempted in terms of Entry No.57 of Part B of the Third Schedule of TNGST Act, 1959 - Since, the petitioner claimed to be exempted dealer, the petitioner claims that the petitioner had not maintained proper records - HELD THAT:- Powers vested with the 1st respondent include the powers to set aside orders impugned before it or direct the Assessing Officer to make a fresh assessment and/or pass fresh order in such manner as may be directed. Thus, power has been given to the 1st respondent to examine the issue without any inhibition of limitations prescribed under the Act where an assessee was unable to participate in the proceeding or appropriate order from an Assessing Officer - Though the impugned order of the 1strespondent adverts to be proceedings which was challenged before it, it fails to address the core issue before it. Since the petitioner did not get to participate in the hearing and an ex parte order came to be passed by the 2nd respondent, the petitioner deserves an opportunity of being heard - 2nd respondent is therefore directed to pass appropriate orders on merits within a period of three months from date of receipt of a copy of this order. Petition disposed off.
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