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2021 (10) TMI 886 - HC - VAT and Sales TaxScope of SCN and the order passed - petitioner has a case that the notice issued, which is produced as Ext.P3, was under Section 25(1) of the KVAT Act. However, when the order was passed, it is seen to be passed under Section 25(A) of the KVAT Act - opportunity of hearing provided to the petitioner or not - HELD THAT:- It is found from Ext.P5 that there has been undue haste in issuing the said order, which, in the circumstances of the case, is not warranted. In a case, where tax liability imposed on the petitioner is large as can be seen from Ext.P5, strict compliance of law is essential. Rule of law demands that a proper opportunity of hearing ought to be given before passing orders of assessment. Fair submission of the Learned Government Pleader, is placed on record, who submitted that the assessment order does not reflect such an opportunity as having been granted. The respondent is directed to pass fresh orders after affording a proper opportunity of hearing to the petitioner in accordance with law - petition allowed.
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