Personal hearing requirements under sales tax law led to quashing of the order and remand for fresh consideration.

Denial of an effective personal hearing under the Karnataka Sales Tax Act, 1957 justified setting aside the assessment order and consequential demand notice. Although the petitioner had filed objections and sought a personal hearing, the matter proceeded in the absence of the petitioner and counsel on later dates. The HC held that the appropriate course was to restore the proceedings to the authority so the petitioner could be heard personally and the matter decided afresh in accordance with law. The impugned order and demand notice were quashed and reconsideration was directed after granting hearing.

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Issues: Whether the impugned order passed under the Karnataka Sales Tax Act, 1957 and the consequential demand notice were liable to be quashed for want of proper opportunity of hearing and whether the matter should be sent back for fresh consideration.

Analysis: The petitioner had sought personal hearing and had filed objections, but the matter proceeded in the absence of the petitioner and his counsel on the subsequent dates. The order was challenged on grounds including denial of effective opportunity and limitation. The Court found that, in the circumstances, the appropriate course was to restore the matter to the authority so that the petitioner could be heard personally and the proceedings could be decided afresh in accordance with law.

Conclusion: The impugned order and the consequential demand notice were quashed and the matter was directed to be reconsidered after granting the petitioner an opportunity of personal hearing.

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