2020 (7) TMI 583 - TELANGANA HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Principles of Natural Justice - petitioner did not avail opportunity of personal hearing - HELD THAT:- Whether or not the petitioner availed the opportunity of personal hearing, it is the duty of the 1st respondent, as appellate authority, to deal with the contentions raised in the grounds of appeal filed by petitioner and the 1st respondent could not have rejected the appeal only on the ground that personal hearing opportunity was not availed by the petitioner. The appeal filed by the petitioner before the 1st respondent is restored to the file of the 1st respondent.