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2020 (12) TMI 904 - HC - VAT and Sales TaxPrinciples of Natural Justice - petitioner having sent replies to the pre-revision assessment notices sent by the second respondent for the assessment years 2013-2014 and 2014-2015, the same has not been considered by the second respondent in the impugned assessment orders - HELD THAT:- It is settled law that personal hearing is mandatory - Hence, this Court is of the considered view that in view of the non-consideration of the replies sent by the petitioner for the revision of assessment notices sent by the second respondent and for not affording personal hearing to the petitioner in the assessment proceedings, the second respondent has violated the principles of natural justice while passing the impugned assessment orders for the assessment years 2013-2014 and 2014-2015. The matter is remanded back to the second respondent for fresh consideration and the second respondent shall pass final orders on merits and in accordance with law, after affording sufficient opportunity to the petitioner to raise all objections available to him under law - Appeal allowed by way of remand.
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