Personal hearing requirement invalidated a rejection order where the authority ignored a prior judicial direction.

The authority had to comply with the Court's prior direction to afford the petitioner a personal hearing before deciding the review application and the exemption claim under the U.P. Sales Tax Act. Because the record showed that no such hearing was given, the rejection order was inconsistent with the mandatory procedural direction and could not be sustained. The impugned order was quashed and the matter remitted for fresh consideration after giving the petitioner an opportunity of hearing.

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Issues: Whether the order rejecting the review application and refusing exemption under section 4-A of the U.P. Sales Tax Act, 1948 was sustainable when the authority did not afford the petitioner the personal hearing directed by the Court.

Analysis: The authority was bound by the earlier direction to give the petitioner an opportunity of hearing before passing a fresh order on the review application. The record disclosed that no such opportunity was given, and the stand that a personal hearing was unnecessary was contrary to the Court's prior order. Since the mandatory direction was not complied with, the impugned order could not stand.

Conclusion: The impugned order was quashed, and the matter was remitted for fresh consideration after affording the petitioner a personal hearing.

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