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2023 (12) TMI 71 - BOMBAY HIGH COURTViolation of principles of natural justice - no hearing granted to the petitioner - bad and illegal impugned order - demand of tax alongwith interest and penalty - HELD THAT:- Firstly, it is seen that the petitioner had sufficiently indicated that the petitioner intended that a personal hearing be granted to the petitioner. If that be so, merely because the petitioner did not appear on 7 July, 2023, in the absence of a valid reason, it should not have been presumed by the State Tax Officer that the petitioner is not interested for hearing - it is also found that no written notice in that regard was issued adjourning the proceedings - also the impugned order does not consider the case of the petitioner even in the reply to the show cause notice as submitted. The interest of justice would require that the petitioner be granted an opportunity of being heard after which an appropriate order be passed by the State Tax Officer in accordance with law - proceedings are remanded to the State Tax Officer to be decided in accordance with law after granting an opportunity of a personal hearing to the petitioner - petition allowed by way of remand.
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