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TMI Blog2025 (1) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember 2020 passed by the very same Respondent. 3. Short point on which the aforesaid reliefs are sought and canvassed before us was that in the facts of the present case, a show cause notice was issued to the Petitioner on 12th March 2020 for the assessment year 2015-16. By this show cause notice, the Petitioner was informed that the hearing was fixed on 23rd March 2020. Since the entire country was under lock-down on the date when the hearing was fixed (i.e. 23rd March 2020) the Petitioner could not attend the hearing and the impugned assessment order was passed by Respondent No.3 on 26th March 2020. To rectify this mistake, the Petitioner filed a Rectification Application under Section 24 of the Maharashtra Value Added Tax Act, 2002 (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed show cause notice on 12th March 2020 and asked to submit a reply to the show cause notice by 23rd March 2020. Ms. Vyas submitted that the Petitioner did not file any reply to the show cause notice and did not even communicate to the office of Respondent No.3 that he was not able to do so because of the lock-down or otherwise. It is in these circumstances, and considering that the assessment for the period 2015-16 was getting time barred on 31st March 2020, Respondent No.3 passed the assessment order under Section 23 (2) of the MVAT Act, 2002 on 26th March 2020. Ms. Vyas submitted that the Petitioner also filed a Rectification Application but which was dismissed by an order dated 10th November 2020 because no grounds for Rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing discussion, we pass the following order:- (A) The impugned assessment order dated 26th March 2020 for assessment year 2015-16 is hereby quashed and set aside. The matter is now remanded back to Respondent No.3 to readjudicate the show cause notice dated 12th March 2020. In view of the fact that we have set aside the assessment order itself, the challenge to the dismissal of the Rectification Application filed by the Petitioner would not survive. (B) Before adjudicating the show cause notice and passing any order thereon, the Petitioner shall file a reply to the show cause notice within a period of 2 weeks from the date of this order being uploaded on the website of the High Court. Once the reply is filed, the 3rd Respondent sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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