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2020 (7) TMI 228 - HC - VAT and Sales TaxPrinciples of Natural Justice - purchases made by the petitioner during the said Assessment Year on Electrical Goods (Electrical Motors And Oil Engines) from registered dealers in their States against ‘C’ Forms - COVID-19 pandemic situation - petitioner contends that knowing fully well the impossibility on it’s part to file objections / reply to the pre-Assessment show-cause notice, the 1st respondent had passed the impugned assessment order and the rectification order and that there has been a gross violation of principles of natural justice - HELD THAT:- When there is a severe restriction imposed by the State in the nature of lockdown on account of COVID-19 pandemic it is unreasonable on the part of the 1st respondent to inform the petitioner to file a response to the show-cause notice dt.16.03.2019 served on 20.3.2020, within the period of seven (07) days. The 1st respondent ought not to have denied the petitioner reasonable time to file objections to the show-cause notice and also a personal hearing since the same was specifically sought by the petitioner in the e-mail dt.24.03.2020. The matter is remitted to the 1st respondent to pass a fresh order in accordance with law within three (03) months - Appeal allowed by way of remand.
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