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2019 (11) TMI 1652 - ANDHRA PRADESH HIGH COURTViolation of principles of natural justice - levy of tax on turnover of tamarind - exempted under Entry No. 57 in N/N. 2/2017 Central Tax (rate), dated 28.06.2017 - HELD THAT:- In view of the clarification sought for by the State Government from the Spice Board [though Spice Board has nothing to do with the issue] and taking into consideration the judgments referred to by the Counsel for the Petitioner and since the request of the Petitioner for a personal hearing was not awarded, though, it may not be necessary always, but in the instant case, having regard to the facts in issue, we feel that it would be just and proper to give personal hearing to the petitioner to clarify the issues involved. The matter is remanded back to the authorities concerned to deal with the same after giving an opportunity of hearing to the Petitioners - Petition allowed by way of remand.
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