2003 (11) TMI 572

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..... ngle Judge in a matter arising under the Central Sales Tax Act, 1956. The merits of the case need not be gone into, for the reason that a primary point of audi alteram partem rule is projected. 2.. It is the case of the appellant that the revised notice dated November 13, 2002 has not been served on him. We called for the file, and the learned Special Government Pleader (Taxes), has produced the .....

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..... e total of Rs. 26,47,585. 3.. We earnestly feel that there has been flagrant violation of audi alteram partem rule, and in a matter like this, an opportunity has to be given. In the circumstances, this writ appeal is allowed setting aside the assessment orders passed pursuant to the revised notice dated November 13, 2002 and the matter is remitted to the first respondent for making an enquiry af .....

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