2010 (7) TMI 989

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..... to have been given an opportunity of hearing before the penalty orders could have been passed - the penalty orders set aside in these writ petitions and matter remitted to the Value Added Tax Officer to pass appropriate orders in accordance with law after giving an opportunity of hearing to the petitioner - appeal allowed by way of remand. - WP(C) Nos. 10527/2009, 10528/2009, 10529/2009, 10530/20 .....

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..... e petitioner is challenging on the independent ground that they have not been given an opportunity of hearing prior to such levy. We have heard the counsel for the parties. We feel that the petitioner ought to have been given an opportunity of hearing before the penalty orders could have been passed. Consequently, we set aside the penalty orders in these writ petitions and remit the matter to the .....

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