https://www.taxtmi.com/caselaws?id=164201 Rejection of a request for issuance of Form XVII could not be sustained where it was based on alleged past misuse without prior notice or hearing. Because the refusal carried civil consequences and relied on adverse past conduct, the affected party was entitled to be put on notice and given an opportunity to respond. The court applied the audi alteram partem principle to an administrative or quasi-judicial decision affecting civil rights, and set aside the rejection for breach of natural justice, directing reconsideration after notice and hearing. en-us Mon, 21 Jun 2010 00:00:00 +0530 Sun, 05 Oct 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164201 Rejection of a request for issuance of Form XVII could not be sustained where it was based on alleged past misuse without prior notice or hearing. Because the refusal carried civil consequences and relied on adverse past conduct, the affected party was entitled to be put on notice and given an opportunity to respond. The court applied the audi alteram partem principle to an administrative or quasi-judicial decision affecting civil rights, and set aside the rejection for breach of natural justice, directing reconsideration after notice and hearing. Case-Laws VAT and Sales Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164201