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The case on hand is one of violation of sub-clause 4 of Section 129 of the Act, 2017. It provides that no tax, interest or penalty shall be determined under sub-section 3 without giving a person concerned an opportunity of being heard.

Principal of natural justice — The writ-applicant was not given any opportunity of hearing before concluding the proceedings for the purpose of Section 129(3) of the Act and it amounts to violation of sub-clause 4 of Section 129 of the Act, 2017 which provides that no tax, interest or penalty shall be determined under sub-section 3 without giving a person concerned an opportunity of being heard. The impugned order is quashed and set aside and the matter is remitted to the respondent for the purpose of passing the fresh order after providing opportunity of hearing to the writ-applicant in accordance with law. — Messrs Meghmani Organics Ltd. Vs. State of Gujarat [2020] 20 TAXLOK.COM 015 (Gujarat)