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TMI Blog2017 (5) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, the said contention is unacceptable - The learned Commissioner is directed to hear both the parties simultaneously, and to give ample opportunity to the petitioner to meet out the case of the department - appeal allowed by way of remand. - Writ Petition No. 10727/2017 & Writ Petition Nos. 11704-11714/2017 (T-RES) - - - Dated:- 20-3-2017 - MR. RAGHVENDRA S. CHAUHAN J. Petitioner (By Sri K. J. Kamath, Advocate) Respondents (By Sri T. K. Vedamurthy, AGA) ORDER The petitioner has challenged the legality of the order dated 1.3.2017, passed by the Joint Commissioner of Commercial Taxes (Appeals), whereby the learned Commissioner has dismissed the appeal filed by the petitioner. 2. Briefly the facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 19,35,4 8,387/-, and also levied penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 (`KVAT Act for short), and further imposed an interest under Section 36 of the KVAT Act. 5. Since the petitioner was aggrieved by the said assessment order, he filed an appeal before the Com missioner of Commercial Tax (Appeals). However, by order dated 1.3.2017, the learned Commissioner has dismissed the appeal. Hence, this petition before this Court. 6. Mr. K. J. Kamat, the learned counsel for the petitioner, has vehemently pleaded that while passing the impugned order, the petitioner s right under the principles of natural justice have been violated by the learned Commissioner. For, the petitioner s counsel was heard on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding is insufficient. Merely by giving the learned counsel for the petitioner a chance to be heard, it would not satisfy the requirement of hearing the other side . The requirement of hearing the other side would also include the right of the petitioner to rebut any plea or contention raised by the learned counsel for the respondents. Even if no new facts have been introduced by the respondents, even then, the right to rebut the contentions raised by the respondents necessarily have to be given to the petitioner. Giving an opportunity of hearing is not merely a ceremony to be performed, but an opportunity of hearing has to be given to the petitioner in order to ensure that the petitioner is satisfied that justice has been done to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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