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2014 (9) TMI 593 - HC - VAT and Sales TaxChallenge to an order of revision of assessment - Jurisdiction to pass revision order - Held that:- On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal hearing, but proceed to pass final order on 06.06.2014. In the impugned order, it is observed that already opportunity has been given. It is a settled legal position that when complicated facts are involved, where the documents have to be explained, though statue does not specifically provide for an opportunity of personal hearing, fairness in procedure and principle of natural justice would require the authority to offer an opportunity of personal hearing, more so in a case of revision of assessment and when specific request has been made. Therefore, on that ground alone, this Court is inclined to entertain the writ petition. However, on this ground, this Court is not inclined to set aside the order of revisioinal assessment. But, the matter shall stand remitted to the respondent so as to enable the respondent to afford an opportunity of personal hearing within a period of two weeks from the date of receipt of a copy of this order - Decided in favour of assessee.
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