2024 (10) TMI 800

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..... , VAT & Sales Tax
M.S. SONAK & JITENDRA JAIN, JJ. APPEARANCES For the Petitioners : Mr. Rohan Shah, Senior Advocate, a/w Mr Sandeep Sachdeva a/w Ms Surabhi Prabhudesai a/w Ms Renita Alex, i/b. India Law Alliance,. For the Respondent-State : Ms S. D. Vyas, Addl. G.P., a/w Ms P. N. Diwan, AGP,. JUDGMENT (PER MS SONAK J) :- 1. Heard learned counsel for the parties. 2. Rule. The Rule is m .....

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..... order dated 20 March 2023 and the corresponding demand notice dated 20 March 2023. 6. We note that even in this Petition, the impugned order was made without service of any notice on the Petitioners, without giving the Petitioners an opportunity to be heard, and by erroneously recording that the Petitioners' representative was heard on 23 May 2023, when the impugned order was made on 20 March 20 .....

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