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2017 (3) TMI 1910 - HC - VAT and Sales TaxValidity of assessment order - main ground on which the impugned orders have been challenged is that an opportunity of personal hearing has not been granted - principles of natural justice - HELD THAT:- In the light of the fact that the petitioner has not been afforded an opportunity of personal hearing as mandated and as pointed out by the Hon'ble Division Bench in V SELLADURAI VERSUS CHIEF COMMISSIONER OF INCOME-TAX (OSD) AND ANOTHER [2007 (8) TMI 69 - HIGH COURT, MADRAS], this Court is of the view that the matter should be decided afresh after due opportunity to the petitioner. The impugned orders are set aside and the matters are remitted back to the respondent for fresh consideration - Petition allowed by way of remand.
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