High Court of Madras Upholds Natural Justice, Directs Compliance

The High Court of Madras set aside the impugned order due to a violation of natural justice principles. The court directed the petitioner to comply with specified directions and instructed the Assessing Officer to hear the petitioner's objections in accordance with the law. The court emphasized the importance of upholding natural justice principles in administrative processes and concluded the Writ Petition without imposing costs on either party, resolving the legal proceedings.

---

---

Issues: Violation of principles of natural justice in passing the impugned order.

The judgment delivered by the High Court of Madras pertains to a writ petition challenging an order on the grounds of violating the principles of natural justice. The petitioner had requested an adjournment to collate necessary materials before the Officer, but the impugned order was passed without considering this request, leading to an apparent violation of natural justice. The court noted that the request for adjournment was neither rejected nor duly intimated to the assessee, further emphasizing the breach of natural justice principles.

The High Court, in its ruling, set aside the impugned order and directed the petitioner to comply with the directions in the notice dated 10.03.2021. The petitioner was instructed to intimate the Assessing Officer within three weeks and provide objections through the portal. The respondents were mandated to facilitate the receipt of objections and ensure that the Assessing Authority hears the petitioner to proceed with the assessment in accordance with the law. The court's decision aimed to rectify the procedural lapse and uphold the principles of natural justice in the assessment process.

The Writ Petition was disposed of with no costs imposed on either party. The judgment concluded by closing the connected Miscellaneous Petition, bringing the legal proceedings to a resolution. The court's decision highlighted the importance of adhering to natural justice principles in administrative processes, ensuring fairness and procedural regularity in the assessment proceedings.

---