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2022 (1) TMI 504 - HC - VAT and Sales TaxValidity of assessment order - input tax credit - mismatch in Returns filed by the dealers and information captured by the department - opportunity for personal hearing not provided - violation of the natural justice - HELD THAT:- Though the petitioner failed to come and collect the document after notice was issued to the petitioner on 05.08.2021 for the assessment year 2009-2010 and on 29.07.2021 for the assessment year 2014- 15, it was incumbent on the part of the respondent to call upon the petitioner to come for a personal hearing before passing the impugned orders. That apart, the petitioner had already filed W.P.Nos.18107 and 18109 of 2017 before this Court wherein the respective pre-assessment notices issued to the petitioner dated 05.08.2021 and 29.07.2021 were challenged. Since the impugned orders have been passed without calling upon the petitioner to come for a personal hearing and considering the fact that the contents of the circular dated 24.02.2021 has not been fully complied by the respondent before passing the impugned orders, the impugned orders is quashed and cases remitted back to the respondent to pass a fresh order. The impugned orders which stand quashed shall be treated as corrigendum to the pre-assessment notices dated 05.08.2021 and 29.07.2021 for the respective Assessment Years - petition allowed.
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