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2018 (7) TMI 1661 - HC - VAT and Sales TaxCalling of records in connection with the orders of the respondent - opportunity of personal hearing not provided - principles of natural justice - Held that:- The revised assessment notices were issued on 13. 03. 2018. After the issuance of revised assessment notices, an opportunity of submitting objections was not given by the respondent. Further, it was treated as a continuation of the previous proceedings and without affording an opportunity of personal hearing, the impugned orders came to be passed. Since the impugned orders are passed without complying with the requirements of principles of natural justice, it shall be construed as not sustainable in law - matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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