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2014 (8) TMI 372 - HC - VAT and Sales TaxValidity of order passed - earlier order passed in favour of assessee - In this proceeding earlier order was not considered by the authority - Revenue contends that no reply was submitted by the assessee - Held that:- even if the petitioner did not give a reply, the authority should have considered the earlier order passed against the same petitioner and should have given a finding. But the authority, without taking into consideration the previous order passed and without even giving an opportunity to the petitioner, passed the impugned order, which is per se illegal - Decided in favour of assessee.
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