https://www.taxtmi.com/caselaws?id=446232 HC found violation of natural justice principles where petitioner was denied fair opportunity to defend. All notices went unserved due to business closure during COVID-19 and bank seizure of premises. Despite petitioner's reply on 23.06.2023 with sufficient time remaining before 06.07.2023 deadline, respondent failed to grant personal hearing opportunity. Court held respondent's action constituted denial of reasonable opportunity, violating natural justice. Matter remitted to respondent with direction for petitioner to appear on 12.09.2023. Petition disposed. en-us Thu, 17 Aug 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446232 HC found violation of natural justice principles where petitioner was denied fair opportunity to defend. All notices went unserved due to business closure during COVID-19 and bank seizure of premises. Despite petitioner's reply on 23.06.2023 with sufficient time remaining before 06.07.2023 deadline, respondent failed to grant personal hearing opportunity. Court held respondent's action constituted denial of reasonable opportunity, violating natural justice. Matter remitted to respondent with direction for petitioner to appear on 12.09.2023. Petition disposed. Case-Laws VAT and Sales Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446232