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2014 (7) TMI 1367 - HC - VAT and Sales TaxViolation of principles of Natural justice - refund claim - matter remitted without passing any conditional order and in any event, if the amount of input tax credit is considered - HELD THAT:- It has to be pointed out, at this stage, that, once it has been found that the orders impugned in the writ petitions are unsustainable on account of violation of principles of natural justice, it is wholly unnecessary to impose any condition while remitting the matter for fresh adjudication and in the considered opinion of this Court, the direction given to the appellant/writ petitioner to deposit 10% of the tax amount as claimed in the demand notice, as a condition precedent to enquire into the matter, is unsustainable and the said portion of the order is liable to be set aside. The impugned order is set aside insofar as directing the appellant/writ petitioner to deposit 10% of the tax claimed in the demand notice and in other respects, the common order dated 06.06.2014 passed in the writ petitions, stands sustained - Appeal allowed.
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