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2017 (12) TMI 1427 - GUJARAT HIGH COURTPrinciples of natural justice - It is the case of the petitioners that it is only when the second petitioner received the notice of demand dated 15.11.2017 together with the earlier notices that the petitioners came to know about the impugned orders having been passed and the demand raised by the third respondent on behalf of the respondent State authorities - Held that: - the matter could not be proceeded before the assessing authority, the court is of the view that it would be in the interest of justice if the ex parte orders dated 30.8.2013 and 30.9.2013 are quashed and set aside and the matter is remanded to the assessing authority to decide the same afresh after affording the petitioners an opportunity of hearing as well as producing necessary documents in support of their case - petition allowed by way of remand.
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