2014 (8) TMI 471

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....y, Suyash Agarwal For the Respondent : C.S.C. ORDER Heard Sri S.M.K.Chaudhary, learned Senior Advocate assisted by Sri Vaibhav Pandey and Sri Suyash Agarwal, learned counsel for the petitioner, learned Addl. Chief Standing Counsel for the State and perused the record. Under challenge in this writ petition are the Circulars dated 12th November 2013 and 29th of January 2014 issued by the....

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....provisional assessment orders passed under Section 25(1) of U.P. Value Added Tax Act, 2008 for the months of April 2013, May 2013, June 2013 and September 2013, the submission made by the learned Senior Advocate appearing on behalf of the petitioner is that the notices were served on the petitioner only on 30.1.2014 and in pursuance to the notice, the petitioner was required to appear before the A....

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....), even for making provisional assessment, adequate and proper opportunity to the petitioner was required to be given by the Assessing Authority. The notices, as alleged by the learned counsel for the petitioner, were served on the petitioner only on 30th of January 2014 mentioning therein that the petitioner was required to appear before the Assessing Authority the very next day i.e. 31st of Janu....

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....ppearing on the date fixed, it may set aside the order and re-open the case for hearing. In the instant case it is admitted by the petitioner that the notices were served, however, the petitioner was prevented to appear in their case as one day time is not an adequate opportunity. However, the petitioner instead of taking recourse of remedy of Section 32 of the Act, has rushed to this Court. ....