2021 (2) TMI 1287

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..... N MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.RAJA KANNAN For the Respondent : THUSHARA JAMES JUDGMENT Heard both sides. 2. According to the learned counsel appearing for the petitioner, his application for rectification of error apparent on the face of record in an assessment order at Ext.P8, was rejected without hearing him despite the fact that in the applica .....

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..... t. The said provision deals with power of the authority to rectify any error apparent of the face of record. However, I am unable to find out any provision in the said Section which declaring that no opportunity of hearing can be granted to the assessee filing an application for rectification. 6. In the case in hand, the application for rectification under section 66 of the KVAT Act (Ex.P9) conta .....

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..... itioner. The petitioner shall appear before the 2nd respondent on 12.02.2021 at 11.30 am along with necessary records for availing an opportunity of hearing. The parties to act upon authenticated copy of this order. Needless to mention that other challenges raised by the petitioner are kept open as the writ petition is allowed on the limited ground of not following principles of natural justice wh .....

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