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2022 (12) TMI 2 - HC - VAT and Sales TaxValidity of assessment order - turnover from sale of wind mill - period 2014-15 - opportunity of hearing was granted but was unavailed by the petitioner - principles of natural justice - HELD THAT:- The opportunity granted under notice dated 30.07.2019, which is admittedly, the only notice issued to the petitioner prior to finalizing of assessment, does not conform to proper procedure - The respondent calls upon the petitioner to file a written objection to the proposal, which has been done by the petitioner. The notice also states that, if any personal hearing is required , the petitioner may avail the same at 11.00 a.m at any date before the filing of objection. A personal hearing must be afforded specifying the date and time of hearing. That apart, such hearing must be pursuant to the receipt of objections in order that both parties may be fully aware of their respective stands. It is only in such circumstances that a personal hearing can be said to be effective. The impugned order to the extent, to which it has not been assailed in appeal, is set aside, subject to the condition that the petitioner appear before the authority on 24.11.2022. If the petitioner does not avail this opportunity, it is made clear that the benefit of this order will be unavailable to it and the impugned order will stand revived. Petition disposed off.
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