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2018 (4) TMI 1814 - HC - VAT and Sales TaxViolation of principles of natural justice - Validity of assessment order - impugned orders are challenged on the short ground that show cause notices as well as personal hearing in both these cases were granted by one Officer, but the impugned orders were passed by a different Officer - HELD THAT:- If a case is heard by one Bench in a Court of Law and the judgment is delivered by another Bench without any further hearing, the same would tantamount to a judgment being delivered without hearing. The very purpose of personal hearing is to enable the Assessing Officer to either get enlightened or to enlighten the Assessee about the nature of the claim made by them. It is actually a two way communication. It has been repeatedly held that wherever a request is made for personal hearing, but the same was not granted, the orders passed without the grant of personal hearing are in violation of the principles of justice. Therefore, there is no use in contending that someone else has already heard the case and passed on the information to the present incumbent. The impugned orders are set aside and the Officer now holding the post is directed to give an opportunity of personal hearing to the petitioners. After granting the opportunity of personal hearing, the Assessing Officer shall pass appropriate orders in accordance with law - Petition allowed.
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