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2013 (5) TMI 85 - HC - VAT and Sales TaxRevision Assessment - Field Audit conducted by the respondent in the petitioner's business premises based in which revision proceedings initiated – Opportunity of being heard is not provided to petitioner. Held that:- It is seen that when there is an effective alternative remedy of appeal is available against the impugned order, the present writ petition is not maintainable. In the interest of justice, if one more opportunity is given, the petitioner may put forth his plea in his objections, whereupon the respondent shall have every right to consider the same and decide the matter in accordance with law. Therefore, to meet the ends of justice, this writ petition is disposed of, with a direction to the petitioner to file their objections to the revision notice within a period of 2 weeks from the date of receipt of a copy of this order, and if such objections are filed, the respondent shall proceed further in the matter and pass appropriate orders on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of four weeks from the date of receipt of such objections.
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