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    <title>2015 (10) TMI 971 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the appeal should be decided by the Commissioner after providing an opportunity of hearing to the petitioner. The Court ruled in favor of the petitioner, setting aside the communication and directing the Commissioner to decide the appeal after affording the petitioner an opportunity of hearing. The Court emphasized that all questions, including maintainability, should be addressed after providing an opportunity of hearing to the petitioner.</description>
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      <description>The High Court held that the appeal should be decided by the Commissioner after providing an opportunity of hearing to the petitioner. The Court ruled in favor of the petitioner, setting aside the communication and directing the Commissioner to decide the appeal after affording the petitioner an opportunity of hearing. The Court emphasized that all questions, including maintainability, should be addressed after providing an opportunity of hearing to the petitioner.</description>
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