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2020 (12) TMI 1170 - HC - VAT and Sales TaxPrinciples of Natural Justice - service of SCN - petitioner contends that the alleged show-cause notice dt.10.07.2019 was served on the petitioner by e-mail only on 16.11.2019 along with personal hearing notice - HELD THAT:- The 1st respondent was bound to taken into account the response filed by petitioner on 20.11.2019 to the show-cause notice dt.10.07.2019 issued by the 1st respondent before passing the impugned assessment order. He also ought to have considered the CST returns filed by the petitioner. Failure to do so, has vitiated the impugned order. The matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to provide a personal hearing to the petitioner - Petition allowed by way of remand.
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