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2016 (4) TMI 1103 - HC - VAT and Sales TaxValidity of impugned order - Violation of principles of natural justice - No opportunity of personal hearing provided before passing the order - Held that:- the petitioner was not given an opportunity of personal hearing by the 2nd respondent, which is violative of principles of natural justice, the impugned orders dated 27.01.2016 passed by the 2nd respondent are liable to be set aside and accordingly the same are set aside. The matters are remitted back to the 2nd respondent for fresh consideration. The 2nd respondent is directed to decide the appeals on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner. Demand of Tax - Engaged in business of providing service of passive telecommunication infrastructure to telecommunication companies - Held that:- in view of the above, the demand notice issued by the 1st respondent is liable to be set aside and accordingly, the same is set aside. - Appeal disposed of
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