Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1314 - HC - VAT and Sales TaxPrinciples of natural justice - It is the specific case of the writ petitioner that the respondent should have sent a response rescheduling/refixing the personal hearing - HELD THAT:- In the light of paragraph 3(a)(i) of the aforesaid circular, which is admittedly binding on the respondent, this Court is unable to accept this submission as it is imperative that the respondent should have responded to the request for adjournment, which was made well within the 15 days stipulated in Paragraph 3(a)(i) of the circular. Therefore, the inevitable sequitur that follows is that there was no personal hearing, which is a prescribed procedure and therefore, there is violation of NJP. The impugned orders set aside solely on the ground of violation of NJP i.e., personal hearing, which is a prescribed procedure, not being given - petition disposed off.
|