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2019 (9) TMI 744 - HC - VAT and Sales TaxPrinciples of Natural Justice - ex parte order - KVAT Act - whether Ext.P3 order satisfies the requirement of providing personal hearing to petitioner while disposing of Ext.P2 appeal or not? HELD THAT:- The petitioner, referred to the date of cancellation i.e. 3.7.2015, cannot be presumed to be doing business at the address shown in Ext.P2 appeal. The reason that in spite of affording opportunity, the petitioner did not produce books of account is untenable is liable to be set aside. It is further contended by her that all other covers sent by the department to the address shown in the memorandum of appeal were received and only an excerption to the notice sent by the second respondent is disputed. She presses for dismissing the writ petition. The order in Ext.P3 could be set aside as violative of principles of natural justice. Hence Ext.P3 order is set aside - matter is remitted to the second respondent for consideration and disposal in accordance with law - petition allowed by way remand.
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