Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
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The HC held that the impugned order was passed in violation of natural justice principles, as the respondent failed to provide the petitioner a personal hearing despite receiving a detailed 130-page reply. The Court emphasized the mandatory requirement under Section 75(4) of the TNGST Act, 2017, for affording an opportunity of personal hearing before passing such orders. Consequently, the HC set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing that the petitioner be given a personal hearing to present their case on merits. The petition was allowed by way of remand.
The HC held that the impugned order was passed in violation of natural justice principles, as the respondent failed to provide the petitioner a personal hearing despite receiving a detailed 130-page reply. The Court emphasized the mandatory requirement under Section 75(4) of the TNGST Act, 2017, for affording an opportunity of personal hearing before passing such orders. Consequently, the HC set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing that the petitioner be given a personal hearing to present their case on merits. The petition was allowed by way of remand.
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