2022 (11) TMI 394

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..... the impugned notice to the driver and the same was not received by the petitioner - petitioner claims that adequate opportunity was not granted to him - principles of natural justice - HELD THAT:- This Court is of the considered opinion that the petitioner was not given adequate opportunity. The petitioner has not received the show cause notice. The show cause notice was issued to the driver is .....

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..... itioner. 2. By consent of both parties, this Writ Petition is taken up for disposal on the stage of admission itself. 3. The brief facts as stated in the affidavit is that the petitioner is an assessee on GST MOV-09 and he is having a Branch office at No.257, PathinParai, Thottakudi, Tirunelveli, Tamil Nadu 627 151. The petitioner has established this office recently. Thereafter, GST certifi .....

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..... e plea of the respondent cannot be accepted. 7. Heard M/s.M.Sneha, learned counsel appearing for the petitioner and Mr.M.Prakash, learned Additional Government Pleader appearing for the respondent. Perused the material documents available on record. 8. After hearing the rival contentions, this Court is of the considered opinion that the petitioner was not given adequate opportunity. The peti .....

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