TMI Blog2015 (4) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay 20% of the amount as determined in the impugned order and if some time is granted, they would co-operate to enable the assessing officer to complete the proceedings afresh. - Respondent is directed to accept 20% of the amount as determined in the impugned order, which the petitioner has agreed to pay, which can be adjusted from the refund, if any, and give one more opportunity to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntending that during the assessment year, no VAT was collected from the customers and requested the authority to make a fresh assessment order taking into consideration the actual sales declared in the returns filed by them, however, the respondent has passed the impugned order on 17.12.2014. 4. The learned counsel for the petitioner further submitted that if an opportunity is given to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, on which date, he is entitled to make his verbal and written submissions, if any. In case the petitioner fails to avail this opportunity on 16.03.2015, the authority is empowered to pass orders afresh on merits and in accordance with law based on the available records. In case such an order is passed, after providing an opportunity to the petitioner, the petitioner undertakes that they will not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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