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2020 (2) TMI 745 - HC - VAT and Sales TaxService of SCN - Reversal of input tax credit - case of petitioners is that when said notice was issued, the petitioner had already closed down on its business and therefore the said notice remained unserved on the petitioner - TNVAT Act - Principles of Natural Justice - HELD THAT:- Since, the impugned order has been passed without hearing the petitioner there is a manifest violation of principles of natural justice - the impugned order deserves to be quashed on this ground alone. The case is remitted back to the respondent to pass a speaking order in accordance with law - Petition allowed by way of remand.
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