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2015 (8) TMI 347 - HC - VAT and Sales TaxValidity of Ex-parte orders - Violation of principle of natural justice - Held that:- Petitioner has remained silent even after receipt of the notice dated 30.03.2015, the petitioner, in their letter dated 13.04.2015 has mentioned two things viz., (1) the petitioner has requested the respondent to refer their reply for defect No.10 as recorded in sworn statement and (2) they have asked for personal hearing to produce the remaining F Forms for ₹ 37.37 crores. When that was the request of the petitioner, the respondent, before passing the impugned order, as per the ratio laid down in the case of SRC Projects P. Ltd vs. CCT (Mad) reported in [2008 (9) TMI 914 - MADRAS HIGH COURT], in my considered opinion, should have answered to the letter of the petitioner dated 13.04.2015. Admittedly, in the present case, pursuant to the request made by the petitioner dated 13.04.2015, no opportunity of personal hearing was given to the petitioner. - Matter remanded back - Impugned order is set aside - Decided in favour of assessee.
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