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    <title>2014 (9) TMI 871 - MADRAS HIGH COURT</title>
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    <description>Assessment orders were set aside because service of the proposal notice was not properly effected and the dealer was not given an effective opportunity to file objections. The Court treated non-compliance with the prescribed mode of service, together with the denial of a fair hearing before adverse assessment, as a breach of natural justice. The matter was remitted for fresh consideration, with directions to receive objections and afford a personal hearing before passing a new order, subject to the conditions imposed by the Court.</description>
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      <description>Assessment orders were set aside because service of the proposal notice was not properly effected and the dealer was not given an effective opportunity to file objections. The Court treated non-compliance with the prescribed mode of service, together with the denial of a fair hearing before adverse assessment, as a breach of natural justice. The matter was remitted for fresh consideration, with directions to receive objections and afford a personal hearing before passing a new order, subject to the conditions imposed by the Court.</description>
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