TMI Blog2021 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... pation of the petitioner during assessment proceedings, the petitioner s ground of lack of service of notice must be turned down. All other grounds, need to be examined in an Appeal if, the petitioner so chooses to file. We have noticed that the assessing officer has raised tax demand only for the period of A/Y2000-01 by passing the impugned order in the year 2007. There is no document showing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising a demand of unpaid sales tax of ₹ 1,00,674.97. The petitioner was a registered dealer. The authorities issued notices and examined the petitioner s tax liability for the period during assessment year 1993-94 till A/Y 2004-05. In all years except the period during A/Y2000-01, the competent authority assessed no tax or negligible tax. It is only for the period of year 2000-01 that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d present before the assessing officer and prayed for time on multiple occasions. Order of assessment was thus passed after by parte hearing. 3. The petitioner has not filed a rejoinder disputing the averments made in the reply. In absence of any denial to the assertions of the respondents about service of the notice and participation of the petitioner during assessment proceedings, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of assessment being served on the petitioner at the relevant time. This petition is pending before the High Court since four years in which by interim order, the petitioner is protected against recoveries. Considering these circumstances, petition is disposed of by following directions: (i) The petitioner s challenge to the impugned order on the ground of no hearing or non-service of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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