Natural justice bars withdrawal of a sales tax exemption certificate without notice and a chance to show cause.

An eligibility certificate granting sales tax exemption could not be withdrawn after it had conferred a vested benefit unless the affected party was first given notice, the grounds for proposed withdrawal, and a fair opportunity to show cause. Withdrawal of the certificate without hearing the petitioner breached natural justice and could not validly deprive the petitioner of the exemption benefit. The impugned withdrawal orders were therefore quashed.

---

---

Issues: Whether the withdrawal of an eligibility certificate granting sales tax exemption was valid when it was done without notice and without affording the petitioner an opportunity to show cause.

Analysis: The eligibility certificate had earlier been granted under Rule 28-A of the Haryana General Sales Tax Rules, 1975, but was later withdrawn. The withdrawal affected the petitioner's vested benefit of exemption from sales tax. The certificate could not be taken away without notice and without communicating the grounds for the proposed withdrawal, since the affected party must be given an opportunity to meet the case against it before adverse action is taken.

Conclusion: The withdrawal was invalid for breach of natural justice, and the impugned orders were quashed in favour of the petitioner.

---