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Delhi High Court : Not Issuing Notice for Physical Verification Amounts to Violation of Principle of Natural Justice

According to Mrs Manish, had the authorized representative of the petitioner been made to remain present at the business premises, the circumstances obtaining at the site could have been explained by the said representative. Be that as it may, what thus emerges is that the letter dated 06.04.2022 has not been furnished to the petitioner, which, as indicated above, forms the basis of the show cause notice and the impugned order. Besides this, the proper officer opted to have the petitioners business premises inspected, albeit, without the presence of its authorized representative. As noted above, had notice/intimation been given, the glitch could have been overcome.

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