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The order of seizure has been passed without hearing to the petitioner, as such, the same is in violation of principles of natural justice. Writ petition is allowed and the impugned order dated 12.03.2019 passed by opposite party no.3 is set aside.

Shanti Prime Publication Pvt. Ltd.

Principal of natural justice — Against levy of demand of tax and penalty, the petitioner preferred First Appeal but vide order dated 12.03.2019 same was dismissed without hearing to the petitioner in violation of principles of natural justice. Doctrine of natural justice is not only to secure justice but to prevent miscarriage of justice. Its essence is good conscience in a given situation; nothing more-but nothing less. Order dated 12.03.2019 set aside and matter remanded back for deciding afresh. — Swastik Traders Thru. Partner Mr. Ankur Agarwal Vs. State of U.P. Thru. Prin. Secy. Institutional Finanace & Ors [2019] 14 TAXLOK.COM 031 (Allahabad)

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