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Case Law Details

Case Name : MBR Flexibles Ltd Vs Deputy Commissioner of State Tax (Enforcement) (Gujarat High Court)
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MBR Flexibles Ltd Vs Deputy Commissioner of State Tax (Enforcement) (Gujarat High Court)

It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.

Considering the facts and circumstances of the case, we are of the opinion that the petition requires consideration and hence, the same is allowed. The impugned

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