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    <description>The Court set aside assessment orders Exts.P12 and P13 issued without affording the petitioner, a Hotel, an opportunity to be heard. A fresh assessment was directed to be conducted by the State Tax Officer within two months, ensuring the petitioner&#039;s authorized representative is given a fair hearing. The judgment aimed to uphold principles of natural justice and procedural fairness in tax assessments.</description>
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      <description>The Court set aside assessment orders Exts.P12 and P13 issued without affording the petitioner, a Hotel, an opportunity to be heard. A fresh assessment was directed to be conducted by the State Tax Officer within two months, ensuring the petitioner&#039;s authorized representative is given a fair hearing. The judgment aimed to uphold principles of natural justice and procedural fairness in tax assessments.</description>
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