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2018 (2) TMI 1547 - HC - VAT and Sales TaxValidity of inspection alleged to have been conducted in the place of business of the petitioner - principles of natural justice - Held that: - it is seen that there is no document produced by the Department to show that despite the business premises having been sealed by the Forest Department still he was carrying on business. If the petitioner had been carrying on business it would have been illegal, since the seal of the premises cannot be opened without express orders and permission from the Forest Department. Therefore, the question of inspecting the sealed premises that too on 09.04.2015 is impossible. The entire proceedings initiated by the respondent are thoroughly flawed for serious procedural infirmities and for that reason, the impugned order is liable for interference. Petition allowed - decided in favor of petitioner.
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