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2014 (10) TMI 1035 - HC - VAT and Sales TaxRevision of assessment order - opportunity of being heard not provided - violation of principles of natural justice - HELD THAT:- While issuing the notice dated 30.12.2013 the respondent had stated that the petitioner/ dealer are given an opportunity of hearing and file their objections if any, within 15 days of the receipt of the notice. Further, the notices indicate that apart from the petitioner's right to file their objection, opportunity of being heard would also be afforded. Under normal circumstances, the first requirement is to file an objection/reply to show cause notice - Though there would have been an intention for giving personal hearing in the show cause notice, the personal hearing ought to be fixed by the respondent and not that the petitioner should seek for a personal hearing to produce the records, since it is a proposal to revise an assessment already made. Since there is violation of principles of natural justice this Court has to interfere with the revision order. The matter is remanded back to the respondent for fresh consideration - Petition allowed by way of remand.
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