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    <description>The court held that the petitioner was not afforded a proper opportunity of being heard before the final assessment, violating principles of natural justice. The lack of a show cause notice and personal hearing led to the impugned orders being set aside. The matters were remanded for fresh consideration with adherence to principles of natural justice. The court emphasized that the decision did not express an opinion on the merits and disposed of the writ petitions accordingly.</description>
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      <description>The court held that the petitioner was not afforded a proper opportunity of being heard before the final assessment, violating principles of natural justice. The lack of a show cause notice and personal hearing led to the impugned orders being set aside. The matters were remanded for fresh consideration with adherence to principles of natural justice. The court emphasized that the decision did not express an opinion on the merits and disposed of the writ petitions accordingly.</description>
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