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2018 (3) TMI 904 - HC - VAT and Sales TaxMaintainability of petition - reversal of input tax credit - principles of natural justice - instant writ appeal has been filed on the grounds that the writ court has ignored the settled law that the inter-state and import purchases are not taxable under the Act, which is also not disputed by the respondent - Circular No.7/2014 dated 03.02.2014. Held that: - reliance placed in the decision in the case of SRC Projects Private Limited Versus Commissioner of Commercial Taxes, Chennai and another [2008 (9) TMI 914 - MADRAS HIGH COURT], where it was held that The impugned order by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing. But since the same has been denied, the impugned order is hereby quashed. Matter is remitted back to the Assessing Officer, to consider afresh, provide opportunity to the appellant, and pass order in accordance with law - petition allowed by way of remand.
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