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TMI Blog2015 (3) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ring has not given by the authority and hence, the impugned order is liable to be quashed. Accordingly, the same is quashed and the matter is remitted to the Authority concerned, who shall hear the petitioner and pass appropriate orders on merits and in accordance with law. - Decided in favour of assessee. - W.P.Nos.2321 to 2323 of 2015, M.P.Nos.1 to 1 of 2015 - - - Dated:- 2-2-2015 - S. Vaidya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by sellers and that has been paid on tax on unused cars. The petitioner has also sought for personal hearing. The petitioner contended that without considering the objection, the impugned order has been passed for the assessment year in question confirming the turn over proposed in the Pre-Revision notice. 3. Per contra, the learned Government Advocate appearing for the respondents contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ching the Appellate Authority and it is nothing but to drag on the matter. He prayed that the prayer sought for by the petitioner may be rejected and the impugned order may be confirmed. 6. Heard both sides. 7. The averments of the parties and a glance of the impugned order clearly shows that personal hearing has not given by the authority and hence, the impugned order is liable to be quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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