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2022 (12) TMI 967 - MADRAS HIGH COURTValidity of assessment order - Short reporting resulting in purported short levy relatable to difference in sales turnover and sale of assets - reasonable opportunity to show cause provided or not - violation of principles of natural justice - HELD THAT:- This Court refrains itself from expressing any opinion or view on this submission as it is statutorily imperative for the respondent to give a reasonable opportunity to the dealer before the impugned assessment order was made. Though a show cause notice was issued, there is nothing that is articulated in the impugned assessment order to show that the reply was considered. As there is no mention about the reply, this Court is of the considered view that the statutorily imperative requirement does not stand satisfied in the case on hand qua impugned assessment order and that calls for interference. Impugned assessment order is set aside solely on the ground that there is nothing in the impugned assessment order to show that the writ petitioner's reply dated 07.03.2018 (reply to 05.02.2018 show cause notice) has been considered whereas it is statutorily imperative to give the dealer a reasonable opportunity to show cause - respondent is directed to consider the reply dated 07.03.2018 given by the dealer and make an assessment order afresh. Impugned demand notice dated 04.11.2022 is set aside for the self-same reasons qua setting aside of the impugned assessment order - petition disposed off.
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