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2014 (9) TMI 455 - HC - VAT and Sales TaxValidity of order - Violation of principle of natural justice - Opportunity of personal hearing not granted - Held that:- The petitioners in their reply, dated 20.12.2013 to the notices dated 30.11.2013 and 18.12.2013 has made a specific request for opportunity of personal hearing on a specific date and time in order to appear in person and once again submit documents relevant to their reply. Admittedly, such opportunity has not been provided to the petitioner. A scrutiny of materials place before this Court would also disclose that the petitioner had fully cooperated with the first respondent, by furnishing the details and documents. Since opportunity of personal hearing has not been afforded to the petitioner, this Court is of the view that they have put to prejudice and hence, on this sole ground, the impugned orders are liable to be interfered with - Decided partly in favour of assessee.
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