9911796707
TMI Blog2021 (2) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of hearing was granted to the petitioner - Section 66 of KVAT Act - violation of principles of natural justice - HELD THAT:- Provision of Section 66 deals with power of the authority to rectify any error apparent of the face of record. However, any provision in the said Section is not found, which declaring that no opportunity of hearing can be granted to the assessee filing an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AHAM, SRI.RAJA KANNAN For the Respondent : THUSHARA JAMES JUDGMENT Heard both sides. 2. According to the learned counsel appearing for the petitioner, his application for rectification of error apparent on the face of record in an assessment order at Ext.P8, was rejected without hearing him despite the fact that in the application for rectification (Ext.P9), he has categorically requested for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny error apparent of the face of record. However, I am unable to find out any provision in the said Section which declaring that no opportunity of hearing can be granted to the assessee filing an application for rectification. 6. In the case in hand, the application for rectification under section 66 of the KVAT Act (Ex.P9) contains a specific prayer made by the petitioner that his application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2021 at 11.30 am along with necessary records for availing an opportunity of hearing. The parties to act upon authenticated copy of this order. Needless to mention that other challenges raised by the petitioner are kept open as the writ petition is allowed on the limited ground of not following principles of natural justice while passing the impugned order. The writ petition is accordingly di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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