TMI Blog2021 (7) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... KVAT Act - HELD THAT:- The petitioner was not granted an opportunity of hearing in the matter, the impugned order at Ext.P8 is quashed and set aside and the matter is remitted for fresh consideration to the 1 st respondent State Tax Officer. The petitioner to appear before the 1st respondent State Tax Officer at 11.00 A.M on 21.07.2021 along with all necessary records and then to abide by the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is challenging the order in Ext.P8 imposing penalty passed under Section 67 of the KVAT Act for the year 2017-2018. Only on the ground that, the same was passed without following the principles of natural justice. 3. The learned counsel for the petitioner pointed out the fact that, the petitioner was directed to appear for the purpose of hearing on 28.02.2021 in pursuant to the notice, Ext. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not granted an opportunity of hearing in the matter, the impugned order at Ext.P8 is quashed and set aside and the matter is remitted for fresh consideration to the 1 st respondent State Tax Officer. The petitioner to appear before the 1st respondent State Tax Officer at 11.00 A.M on 21.07.2021 along with all necessary records and then to abide by the further directions of the 1st respondent S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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