Court overturns order due to procedural violations and lack of response, remands for fair hearing.

The Court set aside the order passed by the Deputy Commissioner for violating legal provisions and principles of natural justice. The petitioner's self-assessment in 2011 overlooked revised returns from 2008 and 2009, leading to errors in reporting taxable turnover. Despite the petitioner's request for rectification, the respondent failed to respond, prompting the Court's intervention. The Court deemed the ex parte order prejudicial and remanded the matter for a proper hearing, ultimately allowing the writ petition without costs and closing the related miscellaneous petition.

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Issues:
Challenging an order passed against provisions of law and principles of natural justice - Failure to consider revised returns - Excess reporting of taxable turnover - Inclusion of VAT amount in sale bills - Omitted credit notes - Sales return figures - Failure to respond to representation - Direction for rectification - Ex parte order without notice - Remand for speaking order after personal hearing.

Analysis:
The writ petition challenges an order passed by the Deputy Commissioner, alleging it violated the law and principles of natural justice. The petitioner, registered under VAT and CST Acts, filed a self-assessment order in 2011, failing to consider revised returns from 2008 and 2009, resulting in excess tax payment. The excess reporting errors included VAT amount in sale bills separately, omitted credit notes, and unaccounted sales return figures.

The petitioner approached the Court in 2011, directing the respondent to rectify the assessment order and pass a fresh one. Despite this, the respondent did not respond to the representation, leading to the current petition. The Court found the respondent's actions prejudicial, as no notice was issued before the ex parte order was passed.

In the hearing, the Additional Government Pleader could not support the impugned order, acknowledging the failure to consider the petitioner's rectification application. The Court set aside the order, remanding the matter for a speaking order after granting a personal hearing to the petitioner. Consequently, the writ petition was allowed without costs, and the connected miscellaneous petition was closed.

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