Order set aside as passed without providing an opportunity of personal hearing: Madras HC

Matcon Impex Vs State Tax Officer (Madras High Court) Madras High Court held that issuance of order without providing an opportunity of personal hearing is against the principles of natural justice and accordingly the order is liable to be set aside. Facts- Petitioner submits that in the present case, the show cause notice dated 26.12.2023 was issued by the respondent. After the issuance of show cause notice, the detailed reply was filed by the petitioner along with the other relevant documents on 04.03.2024. Thereafter, though the petitioner opted for personal hearing in the online portal, wi...