HC held that principles of natural justice were violated where...

HC held that principles of natural justice were violated where the show-cause notice was uploaded under an incorrect portal category and an impugned order was passed ex parte without affording the petitioner a personal hearing. The Court set aside the impugned ex parte order and remitted the matter to the assessing authority with directions to issue a fresh notice in accordance with law within one week from production of a certified copy of the order and to afford the petitioner a personal hearing. The writ petition was allowed by way of remand.