2023 (6) TMI 292

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..... the petitioner and the petitioner has also submitted his reply and thereafter enquiry has been conducted. The request of the dealer is seen to be not capable for consideration and that finding is recorded after considering the materials produced by the petitioner. Even if the petitioner is aggrieved due to any omission committed on the part of the respondent authority, there is an effective al .....

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..... 6116/2008-09, CST 706116/2009-10, CST 706116/2010-11 and CST 706116/2011-12, respectively, dated 02.12.2022 and quash the same as being contrary to the principles of natural justice, without jurisdiction and authority of law. 2. The only grievance of the petitioner is that principle of natural justice was not followed before passing the impugned order and no opportunity of personal hearing was .....

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..... y way of filing revision/ appeal before the competent authority. 6. I do not find that it is a fit case which should be considered for lack of opportunity in compliance of the principles of natural justice. Sufficient opportunity is given to the petitioner. In the result, the Writ Petitions are disposed . No costs. Consequently, the connected miscellaneous petitions are closed. - - TaxT .....

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