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      <link>https://www.taxtmi.com/caselaws?id=164409</link>
      <description>An ex parte revisional order was set aside because the assessee was denied a reasonable opportunity of hearing. Although several hearing dates had been fixed, the authorised advocate was engaged before another sales tax forum on the last date and could not appear in time; there was no record of deliberate abstention or that the hearing had concluded during office hours. In these circumstances, the revisional disposal was treated as unfair ex parte action, and one further opportunity of hearing was granted.</description>
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