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    <title>2020 (5) TMI 634 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the assessment order due to a violation of natural justice principles. The court emphasized the importance of providing the petitioner with an opportunity to present objections before finalizing any assessment. The matter was remitted back to the respondent for a fresh assessment, with specific instructions for the petitioner to respond to the show cause notice and for a personal hearing to be conducted before issuing new orders. The judgment underscored procedural fairness and the right to be heard in administrative proceedings.</description>
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