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2023 (6) TMI 292 - HC - VAT and Sales TaxViolation of principles of Natural Justice (audi alterem partem) - no opportunity of personal hearing granted before passing the impugned order - HELD THAT:- In the impugned order dated 02.12.2022, it is seen that the notice has been given to the petitioner and the petitioner has also submitted his reply and thereafter enquiry has been conducted. The request of the dealer is seen to be not capable for consideration and that finding is recorded after considering the materials produced by the petitioner. Even if the petitioner is aggrieved due to any omission committed on the part of the respondent authority, there is an effective alternative remedy available to the petitioner to challenge the impugned orders by way of filing revision/ appeal before the competent authority. This is a fit case which should be considered for lack of opportunity in compliance of the principles of natural justice. Sufficient opportunity is given to the petitioner - petition disposed off.
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