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2019 (3) TMI 406 - HC - VAT and Sales TaxPrinciples of natural justice - closure of business - case of petitioner is that the demand was without any basis, returns were not filed with the second respondent, since the petitioner's business was closed down within two months from the date of commencement of business, and the also no notice was received by the petitioner before passing the order - Held that:- This Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity including the right of personal hearing to the petitioner before passing the impugned demand - the matter is remanded back to the second respondent for fresh consideration and the second respondent after affording sufficient opportunity to the petitioner including the right of personal hearing, pass fresh orders on merits - petition allowed by way of remand.
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