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2016 (2) TMI 929

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..... he KVAT Act, and the said object has not been materialised through the passing of orders by the 1st respondent, without waiting for clarifications, the orders passed should be quashed and the respondent directed to pass orders on merits in the application for clarification preferred by the petitioner. - adjudication orders passed without clarification is quashed and the respondent directed to pass fresh orders on the application for clarification submitted by the petitioner, after affording the petitioner an opportunity of hearing. The respondent to pass fresh orders as directed, within a period of one month, after hearing the petitioner. The respondent shall pass fresh orders of assessment in relation to the petitioner, only after the i .....

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..... ation for clarification was pending before the 3rd respondent, this Court had disposed W.P.(C) No.35373/2015, by directing the authority for clarification, to consider and pass orders on the clarification petition, within a period of two months from the date of receipt of a copy of the judgment, after hearing the petitioner, and also directing that further proceedings pursuant to the pre-assessment notices served on the petitioner be kept in abeyance, till such time as the authority for clarification passed orders in the clarification petition as directed, and communicated the same, to the petitioner. It would appear that by two orders (produced together as Ext.P10 in the writ petition), both dated 18.11.2015, that were served on the petiti .....

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..... ssing of Exts.P10 orders by the 1st respondent and P11 order by the authority for clarification, Ext.P10 orders should be quashed and the 3rd respondent has to be directed to pass orders on merits in the application for clarification preferred by the petitioner. I, therefore, quash Exts.P10 orders passed by the 1st respondent and direct the 3rd respondent to pass fresh orders on the application for clarification submitted by the petitioner, after affording the petitioner an opportunity of hearing. The 3rd respondent shall pass fresh orders as directed, within a period of one month, from the date of receipt of a copy of this judgment, after hearing the petitioner. The 1st respondent shall pass fresh orders of assessment in relation to t .....

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