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2020 (10) TMI 212 - HC - VAT and Sales TaxPrinciples of Natural Justice - Levy of Turnover Tax - rate of tax - SCN proposed to tax the turnovers pertaining to certain transactions at higher rate of tax of 14.5% alleging that the transactions are inter- State transactions, and are not supported by any documentary evidence / statutory forms - opportunity of hearing not provided to petitioner - HELD THAT:- A perusal of the impugned assessment order passed by the 1st respondent indicates that there are no reasons contained in the said order except that it is recorded that petitioner did not avail personal hearing and did not respond to the show-cause notice or the reminder notice dt.16.11.2019 or the final notice dt.06.03.2020 - There is no consideration by the 1st respondent of the legal contention raised by the petitioner that the said commodity being dealt with by the petitioner in the course of its business is exempted from tax under Section 7 of the Act read with Entry 47(b) of Schedule I thereof and that there is no statutory requirement of submission of statutory forms for claiming exemption - It is not in dispute that there is no provision for service of notice on the assesses through e-mail, and it is not the case of the respondents that the alleged reminder notice dt.16.11.2019 and final notice dt.06.03.2020 were sent in the manner indicated in the Rules framed under the Act and were served on the petitioner. There has been a violation of principles of natural justice, and that the petitioner did not have adequate opportunity to defend itself in the proceedings contended by the 1st respondent - the matter is remitted to the 1st respondent for fresh consideration - petition allowed by way of remand.
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