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2013 (3) TMI 583 - GUJARAT HIGH COURTComposition of tax denied - Held that:- Respondent No. 1 showed undue hurry in passing the final order of cancellation of permission for composition of tax. On March 8, 2013, showcause notice was issued which was served on the petitioner on March 9, 2013. 10th March happened to be Sunday. The petitioner, therefore, had only one clear day for responding to the notice and producing the material called for. There was no earthly reason why the said respondent could not have waited for a reasonable period to permit the petitioner to put the full facts on record. respondent No. 1 breached the principle of natural justice. Mere issuance of show cause notice is not sufficient for complying with the basic requirement of hearing. A reasonable opportunity to put forth its defence was part of the petitioner's right. No reason whatsoever has been brought to our notice why the entire exercise was required to be completed in four days. Appeal allowed. Case remanded.
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