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2024 (1) TMI 805 - CHHATTISGARH HIGH COURTViolation of principles of natural justice - date of personal hearing, time of personal hearing and venue were not mentioned in the notice - opportunity for hearing before determining the tax value also not provided - HELD THAT:- From a perusal of the notice dated 11.08.2021, it is quite clear that though in the opening para of the notice the petitioner was granted the opportunity to appear before the authority for a personal hearing, no details in this regard were mentioned in the notice and the date of personal hearing, time of personal hearing and venue were left blank. This petition is disposed of thereby directing the authorities to afford an opportunity of hearing to the petitioner strictly in accordance with the provisions of Section 75(4) of the Act of 2017. The Revenue may fix a date for the personal appearance of the petitioner and on that day, the petitioner shall appear before the authority. If the petitioner fails to appear before the authority on the date fixed by the Revenue, the Revenue may proceed further.
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