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Order issued by respondent is illegal and without jurisdiction

Principal of natural justice — Prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order, which is quashed. — Gaya Marketing Vs. The State of Bihar, The Joint Commissioner of State Taxes, The Assistant Commissioner of State Taxes [2020] 20 TAXLOK.COM 115 (Patna)