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2014 (8) TMI 51 - HC - VAT and Sales TaxLevy of tax - Non production of required documents - Held that - A cursory reading of the impugned orders will denote that the respondents have straightaway passed a non-speaking orders,without taking into consideration the relevant documents, especially the documents produced by the petitioner on 02.5.2014 claiming exemption for the sale of Copra cake. Admittedly, the petitioner has produced the acknowledgement, which clearly shows that the respondent has received the alleged documents dated 02.5.2014 - Orders are in violation of principle of natural justice - Matter remanded back - Decided in favour of assessee.
Issues:
Challenging impugned orders for assessment years 2012-13 and 2014-A4 regarding exemption for sale of Copra cake. Analysis: The petitioner challenged the impugned orders for assessment years 2012-13 and 2014-A4, claiming that the authority did not consider the documents produced, specifically those submitted on 02.5.2014 seeking exemption for the sale of Copra cake. The petitioner argued that the authority's failure to reference these documents rendered the orders illegal and against natural justice principles. The respondent contended that the petitioner did not claim any exemption in the alleged documents submitted on 02.5.2014, and thus, no mention was made in the impugned orders regarding these documents. Upon review, the court observed that the impugned orders were non-speaking orders, failing to consider the relevant documents, including those submitted on 02.5.2014 for Copra cake sale exemption. The acknowledgment of receipt by the authority proved that the documents were indeed submitted. Consequently, the court concluded that the impugned orders were in violation of natural justice principles and ordered them to be set aside. The matters were remitted back to the respondent for a fresh assessment, instructing them to consider all documents, especially those dated 02.5.2014, and issue speaking orders promptly, without granting a personal hearing to the petitioner. The court closed the connected Miscellaneous Petition without imposing any costs.
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