2015 (8) TMI 1278 - HC - VAT and Sales Tax

Order heard and passed by different Commissioners - Violation of principles of natural justice - Incumbent officer without hearing the petitioner passed the clarification order - Held that - this petition deserves to be allowed in part. The clarification order is set aside and proceeding remitted for consideration afresh after extending reasonable opportunity of hearing to the petitioner and to pass orders in accordance with law. - Decided partly in favour of petitioner by way of remand

Summary

The Karnataka High Court set aside a clarification order issued by the Commissioner of Commercial Taxes as it was passed by an officer who did not hear the petitioner, violating principles of natural justice. The case was remitted for reconsideration with the petitioner given a reasonable opportunity to be heard. The court did not consider the merit of the petitioner's claim in its decision.