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2017 (10) TMI 897 - BOMBAY HIGH COURTPrinciples of Natural Justice - the petitioners received a notice in the year 2016, alleging that a show cause notice was issued to the petitioner, way back in the year 2010 and, as such, the respondent No.3 wanted to proceed with the decision on such a show cause notice - the case of petitioner is that they were served with the SCN in the year 2010 and, thereafter, notice for personal appearance was served in January, 2016. Held that: - it is not in dispute that there is no consideration by the Authority of the stand taken by the petitioner after receipt of the show cause notice. This itself shows that the respondent No.3 has proceeded to pass the impugned order without considering the reply or objections raised by the petitioner to the show cause notice issued in the year 2010. It is also admitted position that the show cause notice was issued in the year 2010 and further, for more than six years no steps were taken by the respondent No.3 to proceed to decide the show cause notice. In this back ground of the facts, granting of some opportunity to the petitioners to file adequate reply to meet the alleged demand by the respondent-Revenue would be justified. It is well settled that any order passed in breach of principles of natural justice, which would substantially affect the rights of the parties, is a nullity in law. Petition allowed.
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