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2014 (10) TMI 869 - HC - VAT and Sales TaxPrinciple of natural justice - reversal of ITC availed by the petitioner - petitioner was not afforded an opportunity of personal hearing. - Held that:- the observation made by the first respondent rejecting the request for personal hearing, that too while finalizing the revision assessment is all the more arbitrary and unreasonable. Hence, the impugned orders are liable to be set aside. Accordingly, these writ petitions are allowed and the impugned orders are set aside and the matters are remanded to the first respondent for fresh consideration.
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