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<h1>Tax Order Challenged: 10% Payment Required, Reconsideration Mandated with Personal Hearing Within Two Months</h1> <h3>Damodaran G Versus The Deputy State Tax Officer Tamil Nadu</h3> HC of Madras set aside the tax order, remanding the case for reconsideration. Petitioner must remit 10% of disputed tax demand within two weeks and can ... Violation of principles of natural justice - failure to provide a reasonable opportunity to the petitioner - petitioner is willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- Since the petitioner was not heard before the impugned order was issued, the interest of justice warrants that an opportunity be provided by putting the petitioner on terms. The impugned order dated 28.07.2023 is set aside and the matter remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to with in two weeks from the date of receipt of a copy of this order - Petition disposed off. The High Court of Madras set aside the order dated 28.07.2023 due to lack of opportunity for the petitioner. The matter is remanded for reconsideration with a condition to remit 10% of disputed tax demand within two weeks. The petitioner can reply to the show cause notice within this period. The respondent must provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months from receiving the petitioner's reply. Case W.P.No.9572 of 2024 is disposed of without costs.