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TMI Blog2016 (3) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the controversy involved as narrated in the petition may be noticed. The petitioner firm is a registered dealer under the provisions of the Punjab Value Added Tax Act, 20905 (in short, "the PVAT Act"). It is engaged in the business of trading of iron and steel hardware goods at Village Sohana, District Mohali. In the year 2005, the State of Punjab had enacted the PVAT Act to provide for levy and collection of value added tax and turnover tax on the sales or purchases of goods. The petitioner filed its returns for the year 2010-11 on quarterly basis in Form VAT 15. Based on the aforesaid returns, annual statement in Form VAT 20 was also filed. Vide order dated 26.5.2015, Annexure P.1, assessment had been framed ex parte creating a dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the parties, perusing the impugned order and overall facts and circumstances of the case, we find that the petitioner was unable to appear before the respondent authorities on the date of the passing of the assessment order on medical ground. Therefore, sufficient opportunity to represent its case was not afforded to the petitioner before passing the impugned order. Thus, there was violation of the principles of natural justice. 7. The Hon'ble Apex Court in Canara Bank v. V.K. Awasthy AIR 2005 SC 2090 while dealing with the doctrine of principles of natural justice had noticed as under:- "8. Natural justice is another name for commonsense justice. Rules of natural justice are not codified canons. But they are principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed becomes wholly vitiated. Thus, it is but essential that a party should be put on notice of the case before any adverse order is passed against him. This is one of the most important principles of natural justice. It is after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at Runnymede in 1215, the first statutory recognition of this principle found i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any of the fundamental rights; ii) where there is failure of principles of natural justice; or iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged...." 8. No other point was raised. 9. In view of the above, the impugned order dated 26.5.2015, Annexure P.1 passed in violation of the principles of natural justice as per the law laid down by the Apex Court in V.K.Awasthy's case (supra) is set aside and the matter is restored to the Assessing Officer to examine the petitioner's claim for Input Tax Credit afresh in accordance with law after giving opportunity to it to produce all the relevant documents. The petition stands disposed of. The parties are directed to appear befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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