2019 (7) TMI 1292

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....hash, Assistant Commissioner of State Tax present in Court P.C. 1. At the request of the parties, the petition is disposed of finally at the stage of admission. 2. This petition challenges two assessment orders both dated 29th March, 2019 passed by the Assistant Commissioner of State Tax under Section 23(4) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and under Section 9 of the Centr....

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....tioner has been recorded but no reasons indicated in the impugned orders as to why they are not acceptable. Thus, the impugned orders are in breach of principles of natural justice as they tantamount to the orders without reasons. 5. On perusal of the impugned orders, we inter alia note the submissions of the petitioners that they are only providing online market place through its website www.eba....

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....titioner's submissions. In the above view, no useful purpose would be served by relegating the petitioner's to file an appeal to the statutory Authorities under the Act. This is so as the decision making process is flawed as it does not consider the petitioner's submissions. Unless the petitioner's submissions are dealt with by the Assessing Officer at the original stage, the petit....