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2018 (11) TMI 64 - MADRAS HIGH COURTValidity of revised assessment order - interstate-sale attracted CST or local sale - sale of Cardamom - Held that:- Perusal of record shows that the petitioner was issued with an urgent notice dated 24.05.2018, directing them to appear for personal hearing on 30.05.2018. But, it is not stated by any of the parties that whether such an opportunity was availed by the petitioner. Even in the impugned order dated 31.05.2018, there is no whisper as to the same. If an aggrieved person raises certain contention in his/her reply, the authorities, while passing orders, have to specifically deal with the same in the manner known to law. In other words, the authority has to give his/her finding on all the grounds raised by the aggrieved persons. While answering the contentions, the authorities, exercising quasi-judicial powers, have to record the reasons for such holding - Admittedly, factual disputes have to necessarily be agitated before the appropriate authority, as rightly contended by the learned Additional Government Pleader. But, the order impugned suffers from violation of principles of natural justice. The matter is remitted back to the file of the second respondent for fresh consideration, while reserving all the grounds raised by the petitioner herein to raise before the authority - petition allowed by way of remand.
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