Madras High Court Sets Aside Order passed Without Opportunity of Hearing

Shido Pharma Vs Assistant Commissioner (ST) (Madras High Court) In the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST) [W.P. Nos. 10371 to 10373 of 2023 and W.M.P Nos. 10334 to 10336 of 2023 dated April 03, 2023], the Madras High Court rendered a significant judgment. The court found that the assessee was not granted an opportunity of being heard, which goes against the principle of natural justice. As a result, the court set aside the impugned order and directed the Revenue Department to conduct the proceedings afresh. Facts: The Assistant Commissioner (ST) intercepted conveyance of ...