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2024 (10) TMI 800

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..... & Sales Tax - Challenge to assessment order - impugned order was made without service of any notice on the Petitioners, without giving the Petitioners an opportunity to be heard - violation of principles of natural justice - HELD THAT:- 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 record .....

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..... a 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 made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. By a separate judgment and order in Writ Petition No.11929 of 2023, we have disposed .....

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..... ers, 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 2023. Even in this case, the impugned order, though allegedly made on 20 March 2023, was served upon Petitioner No.3 only on 1 July 2023, after four months. 7. Similar facts and circumstances obtained .....

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