Natural justice and personal hearing breach led to setting aside the order and remand for fresh consideration.

Breach of natural justice arose where the petitioner was not given a personal hearing before the impugned order was passed, and the omission justified interference because the petitioner had to be allowed to present its case on merits. The Madras High Court set aside the order and remanded the matter for fresh consideration by the respondent, directing that the petitioner be permitted to file a reply and supporting documents and be given notice of personal hearing. The remand was made subject to payment of 10% of the disputed tax amount within the stipulated time.

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Issues: Whether the impugned order was liable to be set aside for breach of natural justice for want of personal hearing and whether the matter was to be remanded for fresh consideration.

Analysis: The petitioner was not afforded an opportunity of personal hearing before the impugned order was passed. The absence of such hearing was treated as a violation of natural justice, warranting interference so that the petitioner could place its case on merits. The matter was therefore directed to be reconsidered afresh by the respondent, with liberty to the petitioner to file reply and supporting documents and with notice of personal hearing to be issued thereafter.

Conclusion: The impugned order was set aside and the matter was remanded to the respondent for fresh consideration, subject to payment of 10% of the disputed tax amount within the stipulated time.

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