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2015 (10) TMI 450 - HC - VAT and Sales TaxChallenge to impugned revised assessment orders - Violation of principle of natural justice - Held that:- Despite the Circular issued by the Principal Secretary/Commissioner of Commercial Taxes dated 03.02.2014, wherein, in paragraph 3 (b), it is specifically stated that no order should be made without affording an opportunity to the dealer, the respondent, has passed the impugned orders by observing that no opportunity of personal hearing be provided. This sort of practice adopted by the respondent cannot be countenanced. Since the issue relates to mis-matching of taxable turnover on the basis of documentary evidences, it is the bounden duty of the respondent to give due opportunity to the petitioner. But, despite specific request made by the petitioner to afford an opportunity of personal hearing, the same was rejected by the respondent. Hence, this Court is of the view that on the ground of violation of principles of natural justice, the impugned orders deserve to be set aside. - Decided in favour of assessee.
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