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2018 (6) TMI 1696 - HC - VAT and Sales TaxPrinciples of natural justice - case of petitioner is that the respondent failed to afford personal hearing to the petitioner before passing the final assessment orders - HELD THAT:- It is mandatory to afford personal hearing before passing final assessment orders pursuant to the pre-revision notices. The authority ought to have issued an independent notice of hearing fixing a specific date for appearance irrespective of the fact as to whether she receives objections or not. The respondent failed to afford personal hearing and mechanically passed orders - Therefore, the impugned orders passed by the respondent are violative of principles of natural justice and hence, the same are liable to be set aside. The matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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