Principles of Natural Justice Violated: Notice by Incompetent Authority, No Hearing Before Order.

The High Court determined that the principles of natural justice were violated when a Deputy Commissioner disallowed credit without providing a hearing to the petitioner. The initial notice was issued by a Joint Commissioner who lacked the necessary authority. Although the Deputy Commissioner was competent, they failed to notify or hear the petitioner before making the contested decision. The court suspended the respondents' action of blocking the electronic credit ledger and prohibited implementing the decision to block the credit ledger, scheduling the matter for a final hearing. .....

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