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2022 (2) TMI 448 - HC - VAT and Sales TaxValidity of assessment order - violation of principles of natural justice - petitioner claimed input tax credit belatedly - HELD THAT:- Earlier Notices were issued on 10.02.2010 and fresh Notices were also issued on 14.07.2014. After the petitioner was issued with fresh Notices, the petitioner also replied to the same and field additional written submission. The fact remains that a personal hearing was held by an officer earlier. The impugned Assessment Orders have been passed by another officer long after the aforesaid personal hearing by another officer. Since it is not possible to go into disputed questions of facts in these Writ Petitions as to the correctness or otherwise the claim of the petitioner, the impugned Assessment Orders are liable to be passed. Since the impugned Assessment Orders have been passed without following principles of natural justice, the impugned Assessment Orders are quashed and the cases are remitted back to the respondent to pass fresh orders - Petition allowed by way of remand.
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