2020 (9) TMI 206

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....2020 - -<br>GST<br>HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr. R. Parthasarathy For Respondents : Mr. Mohammed Shaffiq Special Government Pleader COMMON ORDER Heard Mr. R. Parthasarthy, learned counsel for the petitioner and Mr. Mohammed Shaffiq, learned Special Government Pleader for the respondents. 2. The challenge is to three orders of assessment, all dated 14.02.2020, passe....

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.... Officer (29 STC 151) to the effect that the Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice. At paragraph Nos.5 and 6, the learned Judge states as follows: 5.....

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.... would be normally difficult even for such an authority who fixes such an outer limit, to obey it itself for all purposes. There may be instances where the authority may not be in a position to take up the case on that date due to official pressure or otherwise. If an opportunity is given to a party to explain itself or submit its objections, such an opportunity must be realistic and not notional.....