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2022 (4) TMI 1351 - HC - VAT and Sales TaxRevision of assessment order - revision sought on the ground that on verification of the web portal of the Department, it was found that there were mismatch between the turnover reported in the monthly returns filed by the Appellant company and the returns filed by the sellers at the other end - opportunity of hearing not availed - principles of natural justice - HELD THAT:- Admittedly, the appellant did not avail the opportunity said to have been provided by the respondent before passing the assessment orders, for want of service of notice dated 11.02.2021. The legal position to be noted at this juncture is that “the opportunity to provide hearing before making any decision is considered to be a basic requirement in Court proceedings”. This court, in order to provide an opportunity to the appellant and also sub-serve the interests of justice, sets aside the orders impugned herein as well as in the writ petitions. As a sequitur, the matter is remanded to the assessing officer for passing orders afresh, on merits and in accordance with law, after affording an opportunity of personal hearing to the appellant. The appellant shall file their reply to the notice dated 11.02.2021 along with necessary documentary evidence, within a period of two weeks from the date of receipt of a copy of this order. Appeal disposed off.
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