Natural justice in hardship matters: impugned order and debit order quashed, with fresh consideration and personal hearing directed.

A writ petition challenging an impugned order and consequential debit order was allowed because the record showed a genuine case of hardship and the petitioner's Chartered Accountant's letter had been rejected without clear reasoning. The HC held that the matter required fresh consideration after giving the petitioner an opportunity to reply, affording a personal hearing, and passing a reasoned order. The impugned order and the consequential debit order were quashed and set aside, and the matter was remanded for de novo consideration.

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Issues: Whether the impugned order dated 8 December 2023 and the consequential debit order were liable to be quashed and the matter remanded for fresh consideration.

Analysis: The order records that the petitioner's grievance disclosed a genuine case of hardship, that a letter of the petitioner's Chartered Accountant had not been accepted by the office without clarity, and that the matter required reconsideration after permitting a reply, affording a personal hearing, and passing a reasoned order.

Conclusion: The impugned order and the consequential debit order were quashed and set aside, and the matter was remanded for de novo consideration in favour of the petitioner.

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