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2024 (3) TMI 790 - HC - VAT and Sales TaxViolation of principles of natural justice or not - petitioner failed to respond to the show cause notice or avail of an opportunity of personal hearing - Validity of assessment order - HELD THAT:- The documents on record include the show cause notice dated 23.02.2023. The said notice offered a personal hearing to the petitioner. Therefore, the respondents cannot be faulted for the petitioner failing to avail of such opportunity. At the same time, it is noticeable that the impugned order does not make reference to the earlier reply issued by the petitioner in February 2020. It is also noticeable that a sum of Rs. 4,55,013.70 was appropriated from the petitioner's bank account in the Punjab National Bank as against the total amount due of Rs. 4,52,341/- under the impugned assessment order. Therefore, at this juncture, revenue interest is fully secured. In these circumstances, the impugned order calls for interference solely with a view to provide an opportunity to the petitioner. The impugned assessment order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice dated 23.02.2023 within a period of two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand.
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