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2021 (2) TMI 1287 - KERALA HIGH COURTRejection of rectification of error apparent on the face of record - non-hearing of the case - no opportunity of hearing was granted to the petitioner - Section 66 of KVAT Act - violation of principles of natural justice - HELD THAT:- Provision of Section 66 deals with power of the authority to rectify any error apparent of the face of record. However, any provision in the said Section is not found, which declaring that no opportunity of hearing can be granted to the assessee filing an application for rectification. In the case in hand, the application for rectification under section 66 of the KVAT Act (Ex.P9) contains a specific prayer made by the petitioner that his application for rectification should be decided after granting an opportunity of personal hearing to him. It is evident from the order at Ext.P10 that no opportunity of hearing was granted to the petitioner while passing the order rejecting the application for rectification. Moreover, the order at Ext.P10 cannot be said to be a reasoned order, rejecting the application for rectification which has raised several grounds. Writ petition disposed off.
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