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2019 (8) TMI 756 - HC - VAT and Sales TaxValidity of assessment order - Section 25(1) of KVAT Act - principles of natural justice - assessment years 2011-2012; 2012-2013, 2013- 2014, 2014-2015 and 2015-2016 - HELD THAT:- This Court is of the view that any of the hearings taken independently or together do not amount to giving opportunity of hearing to petitioner by R1. The first notice was issued in the month of January and the order was made on 25.03.2019. The events noted in record between 16.01.2019 and 01.03.2019 do not satisfy that opportunity of personal hearing was given to petitioner. Likewise admittedly there is no hearing after 01.03.2019 to make good the deficiency in affording opportunity of hearing prior to 01.03.2019. The argument that objections filed on 01.03.2019 do not warrant hearing, is subjective and R1 could not have assumed that hearing would be nothing but an empty formality. On the ground that without giving petitioner opportunity of hearing on the objections filed in this behalf, Ext.P1 order is set aside and the matter restored to file of respondent No.1. The petitioner is directed to appear before respondent No.1 on 21.08.2019. The respondent on 21.08.2019 or on any other date, to which the matter stands posted completes the assessment. The assessment is completed on or before 05.09.2019 - Matters restored to the file of respondent No.1 for disposal.
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