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2019 (3) TMI 506 - HC - VAT and Sales TaxPrinciples of natural justice - Validity of assessment order - It is the case of the petitioner that no notice was received by the petitioner before passing the impugned proceedings and no personal hearing was given to the petitioner to enable him to raise objections to the demand - Held that:- The petitioner ought to have been given personal hearing, whether he had opted for the same or not. This Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity including the right of personal hearing to the petitioner before passing the impugned demand - the matter is remanded back to the second respondent for fresh consideration and the second respondent after affording sufficient opportunity to the petitioner including the right of personal hearing - appeal allowed by way of remand.
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