Case Law Details
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 proceedings, calling upon the petitioner to come for a personal hearing on 18.02.2020 at 11:30 a.m. However, as seen from the impugned assessment orders, the date of the personal hearing given to the petitioner is mentioned as 16.02.2020 at 11:30 a.m.
According to the petitioner, on 18.02.2020, during the personal hearing, he sought for further time to submit his reply. It is stated by the petitioner that the respondent informed him that a fresh notice will be issued to the petitioner, intimating a fresh date of personal hearing. However, no fresh notice was also issued to the petitioner by the respondent, intimating a fresh date of personal hearing.
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