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2021 (11) TMI 944 - HC - VAT and Sales TaxValidity of pre-revision notices issued - writ petitioner-dealer sent detailed replies to the pre-revision notices but the impugned orders have been made without considering the objections - violation of principles of natural justice - HELD THAT:- There is a statutory requirement is to give a reasonable opportunity to show cause and that the opportunity has been so given means the response of the dealer has to necessarily be considered while making a revisional order. It may or it may not have been considered by the first respondent but the impugned orders do not say anything about the objections. In other words, there is nothing in the impugned orders to demonstrate that the replies have been considered much less have they been dealt with - impugned orders are set aside on the short point that the objections of the writ petitioner-dealer being objections/replies to pre-revision notices have not been considered. Petition disposed off.
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