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2021 (7) TMI 994 - HC - VAT and Sales TaxViolation of principles of natural justice - impugned order passed without granting any further opportunity of hearing to the petitioner - penalty u/s 67 of the KVAT Act - HELD THAT:- The petitioner was not granted an opportunity of hearing in the matter, the impugned order at Ext.P8 is quashed and set aside and the matter is remitted for fresh consideration to the 1st respondent State Tax Officer. The petitioner to appear before the 1st respondent State Tax Officer at 11.00 A.M on 21.07.2021 along with all necessary records and then to abide by the further directions of the 1st respondent State Tax Officer. He shall co-operate the 1st respondent State Tax Officer in disposal of the matter without seeking any adjournments. The learned counsel for the petitioner prays that till disposal of the issue of the penalty the notice at Ext.P10 be stayed. However, the petitioner is free to show cause to the said notice at Ext.P10 by disclosing the fact that the impugned order of penalty at Ext.P8 is quashed and set aside by this Court. This writ petition is disposed of.
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