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2020 (5) TMI 316 - HC - VAT and Sales TaxPrinciples of Natural Justice - Reassessment of tax - CST Act - penalty under the M.P. Commercial Tax Act - periods from 01.04.1993 to 31.03.1994 and from 01.04.1994 to 31.03.1995 - no opportunity during the reopening and reassessment proceedings was afforded to the petitioner and the same were conducted ex parte - HELD THAT:- It appears that grant of an opportunity to cross-examine is a concomitant of the expression “Reasonable Opportunity”. In the instant case, the matter was remanded by the State only for the purpose that opportunity of cross-examination which was not afforded to the petitioner in respect of the documents of the Krishi Upaj Mandi Samiti, Guna (M.P.) should now be afforded. Since the Appellate Authority has passed the impugned order by assigning reasons which cannot stand the test of reasonableness as authority fails to even address the issue in its right perspective, this Court is of the considered view that the power of judicial review deserves to be exercised u/Art.226 of Constitution in favour of the petitioner. The respondents are now directed to conduct reassessment proceedings by granting reasonable opportunity to the petitioner of cross-examination in respect of the documents pertaining to the Krishi Upaj Mandi Samiti, Guna (M.P.) - Petition allowed.
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