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2017 (5) TMI 1397 - HC - VAT and Sales TaxNatural justice - validity of reassessment order - it is the case of the petitioner that the petitioner gave their written submission and wanted personal hearing, but this personal hearing has been denied to them and, therefore, the imposition of liability without granting them opportunity of hearing is unsustainable - Rule 24 of the Rules - Held that: - the Rule only contemplates issuance of show cause notice and hearing by granting opportunity of submission of documents. There is nothing in this rule which suggests that a personal hearing as claimed by the petitioner has to be granted - it is not a case where per se on the basis of the material available on record, a categorical finding can be recorded that the petitioner was not granted any opportunity of hearing and ex parte order was passed behind their back. On the contrary, the documents do indicate prima facie that opportunity of hearing was extended to the petitioner and the petitioner through their counsel did avail of this opportunity. This is not a fit case where exercising extra-ordinary jurisdiction of this Court, the matter could be interfered with right away in a petition under Article 226 of the Constitution, instead it is a case where petitioner should take recourse to the statutory remedy of appeal available where all these issues can be sorted out on a decision taken - petition dismissed - decided against petitioner.
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