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High Court Remands VAT Assessment Case for Fresh Review, Citing Natural Justice and Inadequate Examination of Records.
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....Principles of natural justice - Validity of revision of assessment orders - The counter affidavit filed by the respondent has not answered the grounds raised by the petitioner that the impugned assessment orders have been passed in a mechanical fashion without verification of the petitioner's books of accounts, but, just relying upon the web report maintained by the respondent. - The matter is remanded back to the respondent for fresh consideration - HC....