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2023 (11) TMI 1123 - HC - VAT and Sales TaxViolation of principles of natural justice - petitioner was not given a fare and reasonable opportunity to defend his case - HELD THAT:- All the notices which were issued to the petitioner went unserved. Which apparently establishes the fact that the petitioner had never received any communication for replying to the show cause notice issued or for that matter, the notice of personal hearing is concerned. Another aspect which needs to be considered is that, according to the petitioner, the establishment stood closed as an impact of COVID-19 pandemic. In addition, it was also seized by the bank authorities on account of the default on the part of the landlord in repayment of loan availed, which further gave rise to the petitioner not being available at the concerned address where notices were issued - Even on 23.06.2023, when the petitioner furnished his reply to the said show cause notice, there was still sufficient time left for the department for concluding the proceedings within a stipulated period of time i.e. till 06.07.2023. Yet the respondents, for the reasons best known, choose not to grant an opportunity of personal hearing to the petitioner and proceeded to decide the matter on merits. When the petitioner had entered appearance on 23.06.2023, in all fairness of the requirement of law, the respondent No. 2 could have called upon the petitioner to make his representation by way of a personal hearing and thereafter could have proceeded to decide the case on its own merits. In the absence of the same, we are having hesitation in holding that it would be hit by the principles of natural justice and the action on the part of the respondent No. 2 amounts to denial of a fare and reasonable opportunity to the petitioner before an impugned order is passed. The matter stands remitted to the respondent No. 2, the petitioner herein is directed to enter appearance before the respondent No. 2 on 12.09.2023 - Petition disposed off.
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