9911796707
TMI Blog2025 (1) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of the case on 23rd March 2020. It is also not in dispute that by 23rd March 2020, due to the Covid-19 pandemic, the entire country was under lock-down. Once this is the case, it was impossible for the Petitioner to attend the hearing that was fixed on 23rd March 2020. Despite this, Respondent No.3 has proceeded ahead and passed the impugned assessment order. Looking at the peculiar facts of the present case we have no hesitation in holding that the assessment order has been passed in complete breach of the principles of natural justice. There are considerable force in the arguments canvassed on behalf of the Petitioner that the impugned assessment order be set aside and the matter be remanded back to the 3rd Respondent for re-adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this mistake, the Petitioner filed a Rectification Application under Section 24 of the Maharashtra Value Added Tax Act, 2002 (for short "the MVAT Act, 2002"). This Rectification Application was also rejected on 10th November 2020 inter alia on the ground that there was no apparent mistake on the record and the grounds in the Rectification Application were actually the grounds of Appeal and not grounds for Rectification. It is on this basis the learned counsel appearing on behalf of the Petitioner prays that the impugned order passed under 23 (2) of the MVAT Act, 2002 dated 26th March 2020 as well as the Rectification Order passed under Section 24 of the MVAT Act, 2002 dated 10th November 2020 be quashed and set aside and the matter be rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a Rectification Application but which was dismissed by an order dated 10th November 2020 because no grounds for Rectification were made out. Ms. Vyas submitted that from the impugned assessment order, the Petitioner has an alternate remedy of an Appeal and therefore the Writ Petition be dismissed and the Petitioner be relegated to avail the alternate remedy. 5. We have heard the learned counsel for the parties. We have also perused the papers and proceedings in the above Writ Petition. In the facts of the present case, it is not in dispute that for the assessment year 2015-16, a show cause notice was issued to the Petitioner on 12th March 2020 fixing a hearing of the case on 23rd March 2020. It is also not in dispute that by 23rd March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks from the date of this order being uploaded on the website of the High Court. Once the reply is filed, the 3rd Respondent shall fix a date for giving a personal hearing to the Petitioner. It is only after the reply is filed and a personal hearing is given, the 3rd Respondent can pass a fresh assessment order for the assessment year 2015-16. This entire exercise shall be conducted within a period of 12 weeks from the date of this order being uploaded on the High Court website. 7. It is needless to clarify that if the Petitioner does not file a reply to the show cause notice as directed by this order, the 3rd Respondent is then free to fix the matter for hearing and pass whatever orders it deems fit. 8. We further clarify that we have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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