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2018 (7) TMI 1660 - HC - VAT and Sales TaxPrinciples of Natural Justice - the respondent, without waiting for clarification from the Head of the Department, sought by the petitioner, passed the impugned order without affording personal hearing - Held that:- The Head of the Department i. e the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 3.2.2014 issued by him - it is mandatory to afford personal hearing even if the objections are not filed by the dealer or not. But in the instant case, no personal hearing was given to the petitioner. When the opportunity of personal hearing has not been given as mandated in the guidelines issued by the Head of the Department, the order of the respondent is vitiated for violation of principles of nature justice - matter remanded to the respondent for fresh consideration - petition allowed by way of remand.
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