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2019 (1) TMI 1218 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - the Assessing Officer, apart from not considering the reply submitted by the petitioner to the notices of proposal, has also failed to give an opportunity of personal hearing, when he has chosen to impose penalty - Held that:- The notices issued to the petitioner on 27.09.2018 has only indicated that the petitioner can appear before the Assessing Officer within 15 days from the date of receipt of the said notices. This Court has already found that such course of providing an opportunity of personal hearing is not an effective personal hearing, since such hearing should be done only after receipt of the reply. Thus, the Assessing Officer has failed to provide opportunity of personal hearing to the petitioner. The matter is remitted back to the Assessing Officer to re-do the assessment, after considering the replies already filed by the petitioner and also after providing an opportunity of personal hearing - appeal allowed by way of remand.
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