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2021 (5) TMI 161 - HC - VAT and Sales TaxValidity of assessment order - violation of principles of natural justice - the Assessing Authority has, admittedly, afforded sufficient opportunity to the petitioner, however, the petitioner appears to have sought an adjournment on multiple occasions - HELD THAT:- The sequence of events would establish that this is a matter where, in the interests of substantial justice, the petitioner should be granted one more opportunity to substantiate its case before the Assessing Authority and Mr.Jayaprathap also does not object to this suggestion by the Court. Learned counsel for the petitioner would submit that all materials necessary to substantiate the petitioner's case before the Assessing Authority are available and have, in fact, been filed along with the rectification applications itself. The impugned orders are set aside, solely for the purpose of granting an effective opportunity to the petitioner to put forth its case before the authorities. The petitioner will appear before the Assessing Authority on Monday, the 3rd of May, 2021 at 10.30 a.m. along with all/any materials in support of its contention, without expecting any further notice in this regard - Petition allowed.
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