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2021 (8) TMI 183 - HC - VAT and Sales TaxValidity of notices issued - request to petitioner to file its objections, if any, in writing in supported documents, within a period of 15 days of the receipt of the notices - petitioner mainly contended that an opportunity is to be granted to the writ petitioner to defend their case - principles of natural justice - HELD THAT:- The petitioner has failed to state the subsequent Writ Petitions filed by the petitioner in W.P.Nos.15635 and 15636 of 2016, challenging the assessment orders passed by the competent authority on 09.11.2015, for the Assessment Years 2010-11 and 2011-12. Without even stating the fact regarding the above Writ Petitions filed by the petitioner challenging the orders of assessment, the present Writ Petitions are filed, challenging the notices issued pursuant to the orders passed by this Court dated 26.04.2016 in W.P.Nos.15635 and 15636 of 2016. Thus, the petitioner has clearly suppressed the vital information regarding the filing of two Writ Petitions on earlier occasions. This Court has directed the petitioner to file their objections within a period of two weeks from the date of receipt of a copy of that order and thereafter, the Assessing Officer has to decide the matter afresh, on merits. Its contended that in obedience to the orders passed by this Court, notice was issued on 25.05.2016, calling for the objections. The subsequent events occurred are stated in the calender of action produced by the respondents as extracted in the aforementioned paragraphs. The process of assessment is yet to be completed. The writ petitioner, instead of submitting their objections and availing the opportunity for the purpose of defending their case, filed Writ Petitions, questioning the notices, which cannot be appreciated. By filing Writ Petitions after Writ Petitions, the issues are prolonged and protracted. The impugned notices clearly state that the petitioner has to file its objections if any, to the proposals stated in the notices within a period of 15 days from the date of receipt of a copy of the notices. Further, an opportunity of personal hearing was also offered to the petitioner to appear before the authority on 08.07.2021, to represent the case with documentary evidence - it is left open to the petitioner to submit their defence statement along with the documents and the respondents are directed to give one more final opportunity of personal hearing to the writ petitioner and if the writ petitioner has failed to avail the opportunity, then the respondents are at liberty to proceed with the assessment and pass final orders, on merits and in accordance with law. Petition dismissed.
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