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2023 (12) TMI 298 - MADHYA PRADESH HIGH COURTViolation of principles of natural justice - impugned order Annexure P/4 rejecting the application for rectification was passed without affording opportunity of being heard to petitioner - HELD THAT:- From bare perusal of Section 54 of the MP VAT Act, it is obvious that Commissioner is vested with the power to rectify clerical/ arithmetical mistakes or error arising from any omission in an order passed earlier. The said power is circumscribed by an exception in subsection (1)(ii) of Section 54, that if rectification leads to enhancing the tax or reducing the amount of refund then a prior opportunity of being heard shall be afforded to the Revenue by issuing notice - However, the provision is silent as regards affording of any opportunity to the assessee who preferred the application for rectification. Since the Revenue has not denied that petitioner-assessee was not afforded prior opportunity of being heard before passing the impugned order dated 27.03.2017 (Annexure P/4) and dated 17.04.2017 (Annexure P/6), this Court deems it appropriate to interfere in the impugned order for having been passed without affording reasonable opportunity of being heard to petitioner-assessee - Petition allowed.
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