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2017 (3) TMI 1489 - HC - VAT and Sales TaxValidity of assessment order - natural justice - no Notice of hearing has ever been given and ex-parte order has been passed - Held that: - Notice has been served upon the guarantors of the petitioners. Such type of service of Notice is no Notice in the eye of law, especially when tax liability is to be imposed upon the petitioners. The minimum requirement is that Notice of hearing should be served upon the Assessee before passing such order against the assessee - This minimum requirement has not been fulfilled in this case as a result of which work load of this court has unnecessarily been increased and therefore, such type of matters should be remanded - appeal allowed by way of remand.
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