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2019 (7) TMI 1122 - BOMBAY HIGH COURTPrinciples of Natural Justice - various issues not been considered by the Deputy Commissioner of Sales Tax in his impugned order - HELD THAT:- The impugned order dated 28 February 2018 passed by the Deputy Commissioner of Sales Tax does not examine much less discuss any of the above or any issues incidental thereto. In the aforesaid circumstances, it is evident that the aforesaid submissions which are a part of the Petitioner's written submissions dated 27 February 2018 have not been considered as is evident from the impugned order dated 28 February 2018. Thus the impugned order is in breach of principles of natural justice. It is a clear case of a flaw in the decision making process, which compels us to exercise our writ jurisdiction in the present facts and not relegate the Petitioner to an alternative remedy under the MVAT Act, 2002. It would be in the interest of justice that the impugned order dated 28 February 2018 of the Deputy Commissioner of Sales Tax is set aside and he is directed to pass a fresh order after hearing the Petitioner - petition allowed by way of remand.
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