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2018 (11) TMI 895 - HC - VAT and Sales TaxDismissal of review application on the ground of time bar - principles of natural justice - Held that:- The Tribunal should have granted effective opportunity of hearing to the parties while considering the fact as to whether the copy of order passed by the Tribunal was actually delivered to the addressee or the counsel for the appellant appearing before the Tribunal. In case, it was not served, the appellant may have a case that the review application filed by him was within time. The matter is remitted to the Tribunal for reconsideration after affording opportunity of hearing to both the parties - appeal allowed by way of remand.
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