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2018 (7) TMI 1662 - HC - VAT and Sales TaxPrinciples of Natural Justice - the assessing officer has failed to afford the opportunity of personal hearing to petitioner - Held that:- From the consideration of the materials it is clearly seen that without affording an opportunity of personal hearing, the impugned order came to be passed. The Head of the Department i.e., the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 03.02.2014 issued by him. The impugned orders passed by the respondent are set aside and the matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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