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2021 (2) TMI 1154

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..... d before second respondent and submitted their objection. The same is also enclosed at Page No.12 of the typed set of papers. Even though, this Court had specifically stated that the point of set off should also be dealt with, in the impugned order, dated 31.08.2020, I find that the set off point has not at all been dealt with. There is considerable force in the contention of the learned Counsel f .....

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..... estioned the same by filing a Writ Petition in W.P.(MD)No.2563 of 2016. The said Writ Petition was allowed vide order, dated 22.07.2019 and the matter was remitted to the file of the second respondent in the following terms: 3. Though the order of assessment is impugned before me, learned counsel for the petitioner restricts his plea to the set off of Value Added Tax [in short 'VAT'] .....

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..... ed to the petitioner in this regard. After affording reasonable opportunity of hearing and considering any material that may be filed by the petitioner, orders will be passed de novo by the assessing officer, within a period of four weeks from date of conclusion of personal hearing. 6. This Writ Petition is allowed in the aforesaid terms. No costs. Consequently, connected Miscellaneous Petiti .....

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