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2022 (11) TMI 262 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - impugned order observations and allegations about fake invoices and fake forms have been made against petitioner but show cause notice issued was without any of these allegations and without any details - opportunity not provided to petitioner to effectively deal with the allegations - HELD THAT:- It is difficult to understand why Respondent No.3 could not have provided all the details alongwith the show cause notice. This is a serious lapse and we find in many matters the concerned officers do not provide all the details. Perhaps, they do not have proper training on adjudication matters or they are not even aware about the legal provisions or need to follow principles of natural justice. The impugned order alongwith show cause notice is hereby quashed and set aside. Respondent No.3 may issue a fresh show cause notice to petitioner containing every detail by which Respondent No.3 feels tax is sought to be evaded by not recording or recording in an incorrect manner or petitioner has claimed or deducted incorrectly. Petitioner shall file detailed reply within two weeks of receiving the show cause notice - Respondent No.3 may then pass final assessment order within eight weeks of receiving reply after giving personal hearing to petitioner, notice whereof shall be communicated atleast seven working days in advance. The assessment order shall contain all reasons for arriving at the findings there in and if the Assessing Officer does not agree with petitioner’s contentions, detailed reasons as to why he disagrees shall also be given in the Assessment Order. Petition disposed off.
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