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Modern Filling Station thr. its Partner Ashish Virmani Versus State of Madhya Pradesh, Commissioner of Commercial Tax Commercial Taxes Department, Assistant Commissioner of Commercial Tax Circle 1 Commercial Tax Officer, Jabalpur

Liability of VAT - entry tax - principles of natural justice - Held that: - the fact remains that the liability of more than ₹ 14 Crores has been imposed upon the petitioner and the orders have been passed ex parte and, therefore, interest of justice requires that at lease one opportunity should be granted to the petitioners to submit their account books and other documents to give their say in the matter and then only the assessment should be finalized - petition disposed off by way of re .....

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3 to 31.3.2014 by an ex parte order of assessment so also the order dated 8.3.2016 rejecting an application filed by the petitioner under Section 34 of the M.P. V.A.T. Act, this petition has been filed under Article 226 and 227 of the Constitution of India. The primary question canvased is that an ex parte order of assessment has been passed without granting proper opportunity to the petitioner. It is further stated that when the ex parte order of assessment was passed an application under Secti .....

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anting then proper opportunity and as the applicant is unable to deposit 5% of this amount for availing the remedy of appeal under Section 46, this writ petition has been filed with a prayer for setting aside the ex party order of assessment and remand the matter back before the Assessing Officer. Shri Samdarshi Tiwari takes serious objection to the maintainability of this writ petition and argues that when the application under Section 34 was filed for setting aside the ex parte order even the .....

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was listed before the Assessing Officer and the petitioner and his representative except for taking time did not file relevant documents or account books and, therefore, the Assessing Officer was compelled to proceed in the matter i.e. ex parte. Shri Ganesh Purohit submits that the applicants was willing to produce all the account books and appear before the Assessing Officer on 30.1.2016, but because the reason beyond their control the representative could not appear as he was hospitalized and .....

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iar fact and circumstances have been availed of. We have heard learned counsel for the parties and we find that when the matter was listed on 30.1.2016 an application was filed indicating that the representative who is to appear alongwith the account book and other documents and who happens to be the partner dealing with the accounts is hospitalized and, therefore, time was sought for. The learned Assessing Officer has not considered this aspect of the matter and only on account of the fact that .....

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