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2017 (2) TMI 658 - HC - VAT and Sales TaxNatural justice - whether the assessment order passed prior to the expiry of time given for filing objections, is valid? - Held that - the assessment order dated 31.10.2016 was passed prior to the time granted to the petitioner, to prefer objections - The necessary consequences of the same would be that the recovery proceedings will become inefficacious and therefore, no further steps can be taken in pursuance of the recovery notice - impugned order quashed - petition allowed by way of remand.
Issues:
Challenge to assessment order based on timing of passing, Breach of principles of natural justice, Inefficacy of recovery proceedings, Fresh order directing due opportunity for filing declarations Analysis: The writ petition challenges an assessment order dated 31.10.2016, demanding a tax payment of ?99,82,218. The petitioner claims the order was passed before the expiry of the 15-day objection period provided in a notice dated 14.09.2016. The petitioner received the notice on 21.10.2016, alleging a breach of natural justice due to insufficient time for objections. The petitioner possesses relevant declarations in Form 'C' and 'F' for submission if given the opportunity. The respondents acknowledge the lack of due opportunity for the petitioner and agree that the order may need to be set aside. After examining the records, the court finds the assessment order was indeed passed prematurely, before the objection period lapsed. Consequently, the impugned order is set aside, rendering recovery proceedings ineffective. The court directs the first respondent to issue a fresh order, allowing the petitioner to present the declarations in Form 'C' and 'F' with proper opportunity. The petitioner's authorized representative is instructed to appear before the first respondent on 14.02.2017 at 11:00 a.m. for this purpose. If this date is inconvenient, a new date will be provided. The first respondent must ensure a fair opportunity for the petitioner to present the required documents. The writ petition is disposed of according to the provided directions, with connected applications closed and no costs imposed.
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