Faulty decision-making process adopted while passing impugned order cannot be sustained

Tvl. Bmw India Private Limited Vs Deputy Commissioner (CT) (Madras High Court) High Court held that the faulty decision-making process adopted while passing the impugned order cannot be sustained. Learned Government Advocate appearing for the Respondents, on instructions, states that the enquiry for personal hearing would be held on 21.12.2020 and the Petitioner may appear before the First Respondent on that date with all supporting materials. The result of the foregoing discussion is that the impugned order is set aside and the First Respondent shall take on record the reply dated 07.12.2020 ...