TMI Blog2020 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... should have granted to the petitioner to file objections and produce records and books of account. It is unfortunate that even the request of the petitioner through e.mail dt.01-06-2020 to the Office of the Commercial Tax Department requesting them to provide new login credentials in the VAT portal to retrieve the information uploaded by the petitioner such as monthly returns and supporting documents, was not acted upon by the respondents. There has been a gross violation of principles of natural justice, which has caused serious prejudice to the petitioner - the matter is remitted back to the 1st respondent for fresh consideration - Petition allowed by way of remand. - W.P.No.11158 of 2020 - - - Dated:- 6-8-2020 - HONOURABLE SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... home town during lockdown, and requested 20 days time to compile and submit it. 5. Without adverting to this request of the petitioner, the 1st respondent issued show cause notice dt.21-05-2020, 27-05-2020, 30-05-2020, 04-06-2020 and 10-06-2020 repeatedly asking the petitioner to file objections and produce records and books of accounts. 6. According to the petitioner, it was also unable to log in to the VAT portal in order to retrieve the information uploaded by it on account of COVID-19 pandemic and lockdown and lack of old staff and it was sending e.mails from 01-06-2020 onwards to the concerned officers to provide new login credentials. Petitioner contends that there was no response to the e.mails of the petitioner. 7. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce there was violation of principles of natural justice. 11. It is also contended that the period of limitation for making assessment for the assessment year 2014-15 had expired by 31-03-2019 since it is beyond the period of 4 years prescribed by Section 21(3) and (4) of the Act and to that extent, the impugned order is also erroneous. Other contentions on merits are also raised. 12. Sri J.Anil Kumar, learned Special Counsel for Commercial Taxes appearing for respondents contends that petitioner ought to have availed the opportunities given by 1st respondent and since it did not do so, the impugned order does not warrant any interference by this Court. 13. It is not disputed by respondents that petitioner had wound up its business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e; the matter is remitted back to the 1st respondent for fresh consideration; petitioner is granted six (06) weeks time from the date of receipt of copy of this order to file objections, and produce records and books of accounts before the 1st respondent; the respondents shall also provide the petitioner new login credentials so that the petitioner can access its login in the VAT portal and retrieve the information already uploaded by it such as monthly returns, within two (02) weeks from date of receipt of copy of this order; the petitioner shall be afforded personal hearing by 1st respondent; and then he shall pass a reasoned order in accordance with law and communicate it to the petitioner. No costs. 19. Consequently, miscellaneous pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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