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2020 (10) TMI 954 - HC - VAT and Sales TaxPrinciples of Natural Justice - Concessional rate of tax - sale of the used motor vehicles - case of petitioner is that no opportunity of hearing was granted, except permission to file reply, even the rate of tax as per Section 6(1) of the KVAT has not been charged properly - HELD THAT:- Discretion by warranting interference under Article 226 of the Constitution of India can be always exercised in case, on perusal of the impugned order, prima facie, it is established to be without jurisdiction or non- adherence to the principles of natural justice. But the argument of counsel representing the petitioner is apparently not tenable on plain perusal of the impugned order as not only the reply was ordered to be given on 28.02.2020 even the Assistant Manager of the petitioner also appeared and he argued the matter as noticed in the impugned order. There is no such assertion in the writ petition with regard to that. The aforementioned order is appealable under Section 55 of the erstwhile KVAT Act, 2003. Petition dismissed.
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