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2014 (2) TMI 1429 - HC - VAT and Sales TaxSeeking a direction to the Commercial Taxes Department, Government of Jharkhand, to levy Value Added Tax on the actual sale price and not on any hypothetical or assumptive price - Opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- In the present case, this is not in dispute that the first notice was issued to the assessee on 18.2.2013 calling upon the petitioner to appear on 26.2.2013 and the impugned order has been passed on such first hearing date, that is, on 26.2.2013. An amount of Rs. 3,47,38,258.54 on account of tax and interest has been ordered to be paid by the petitioner. According to the petitioner, petitioner's representatives, namely Mukesh Kumar and Pawan Verma, appeared before the assessing authority, but without affording an opportunity to them, impugned order was passed. Per contra, according to the respondents, on 26.2.2013, neither the petitioner, nor the representatives appeared. Without going into the rival statements of the parties, since the impugned order dated 26.2.2013 has visited the petitioner with serious civil consequences, the petitioner should have been afforded sufficient opportunity at least by giving one more hearing to put forth their case. The impugned order has been passed in violation of the principles of natural justice, the matter is remitted back to the Assessing Officer for taking a decision afresh, after affording adequate opportunity of hearing to the petitioner-assessee - Petition allowed by way of remand.
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