Orders passed without affording adequate personal hearing are quashed for fresh consideration

Murugan Electrical Stores Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that as the personal hearing has not been afforded, it is clear that principles of natural justice has been violated by the respondent. Hence, the impugned assessment orders is quashed and the matters will have to be remanded back for fresh consideration. Facts- The petitioner has challenged the impugned assessment orders passed on the ground of violation of principles of natural justice. Admittedly, the notice was issued to the petitioner by the respondent on 02.02.2021 in the impugned pr...