2018 (2) TMI 2058 - HC - VAT and Sales Tax

Infringement of principles of natural justice - petitioner submitted a letter seeking grant of further time - HELD THAT - Without formally considering the said request for grant of further time, the respondent chose to pass the final order. The final orders are vitiated for not having afforded due opportunity to the petitioner. Since the final orders have clearly infringed the principles of natural justice, this Court is inclined to quash the same. The matters are however remitted to the file of the respondent with liberty to pass fresh orders after affording due opportunity to the petitioner. These writ petitions stand allowed.

Summary

The High Court of Madras allowed the writ petitions filed by the petitioner, who was not given due opportunity before final orders were passed. The final orders were quashed for not following natural justice principles. The matters are remitted to the respondent for fresh orders after affording the petitioner due opportunity. No costs were awarded.