In the instant case, having regard to the facts in issue, it would be just and proper to give personal hearing to the petitioner to clarify the issues involved.
Writ Petition— The two grounds raised by the petitioner in the Writ Petition are:- the Impugned Order came to be passed without giving a personal hearing, though; the petitioner has specifically sought for in its representation. The reason for personal hearing being that, they want to explain to the authorities by taking the samples and show that there is nothing like dried tamarind.
The second ground being that the authorities failed to take the meaning of the term ‘tamarind’ as used in common parlance and instead described the tamarind sold by the petitioner as dried tamarind, making it taxable.
Held that—in the instant case, having regard to the facts in issue, we feel that it would be just and proper to give personal hearing to the petitioner to clarify the issues involved. Accordingly, the Writ Petition is allowed setting aside the impugned Order and the matter is remanded back to the authorities concerned to deal with the same after giving an opportunity of hearing to the Petitioners.
In the instant case, having regard to the facts in issue, it would be just and proper to give personal hearing to the petitioner to clarify the issues involved.
Writ Petition— The two grounds raised by the petitioner in the Writ Petition are:- the Impugned Order came to be passed without giving a personal hearing, though; the petitioner has specifically sought for in its representation. The reason for personal hearing being that, they want to explain to the authorities by taking the samples and show that there is nothing like dried tamarind.
The second ground being that the authorities failed to take the meaning of the term ‘tamarind’ as used in common parlance and instead described the tamarind sold by the petitioner as dried tamarind, making it taxable.
Held that—in the instant case, having regard to the facts in issue, we feel that it would be just and proper to give personal hearing to the petitioner to clarify the issues involved. Accordingly, the Writ Petition is allowed setting aside the impugned Order and the matter is remanded back to the authorities concerned to deal with the same after giving an opportunity of hearing to the Petitioners.