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2015 (9) TMI 468 - HC - VAT and Sales TaxViolation of principles of natural justice – Claim of Input Credit Tax – Respondent issued notice alleging that petitioner effected purchases from dealers, whose registration was cancelled and claimed input tax credit and hence, he was liable to pay amount availed by him – Thereafter respondent passed impugned order, without affording opportunity of personal hearing to petitioner – Held that, respondent did not indicate as to proposed addition to be made in assessment, which, as per provisions of Act, was bad – In such circumstances, impugned order passed by respondent was liable to be interfered with, on that sole ground alone – Petitioner could not avail benefit of filing statutory appeal in time, on medical grounds and as of now, limitation period was also lapsed – Respondent failed to afford opportunity of personal hearing to petitioner before passing impugned order, which, was in violation of principles of natural justice – Therefore, petitioner could be given one more opportunity to meet ends of justice – Impugned order passed by respondent quashed – Petitioner directed to submit all necessary documentary evidence in support of his claim before respondent and respondent to consider claim of petitioner in accordance with law – Decided in favour of Assesse.
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