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    <title>2021 (4) TMI 782 - MADRAS HIGH COURT</title>
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    <description>The court quashed the erroneous recovery notices issued to a sole proprietary due to inaccuracies in mentioning the enactment, period, and amounts. After the government issued a corrected notice with accurate details, the original notices were invalidated, and the writ petitions were granted in favor of the respondent. The judgment emphasized the necessity of precision in legal notices and the court&#039;s role in ensuring procedural correctness to uphold principles of natural justice and fairness. The connected Miscellaneous Petitions were closed without any costs imposed.</description>
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    <pubDate>Mon, 29 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=406666</link>
      <description>The court quashed the erroneous recovery notices issued to a sole proprietary due to inaccuracies in mentioning the enactment, period, and amounts. After the government issued a corrected notice with accurate details, the original notices were invalidated, and the writ petitions were granted in favor of the respondent. The judgment emphasized the necessity of precision in legal notices and the court&#039;s role in ensuring procedural correctness to uphold principles of natural justice and fairness. The connected Miscellaneous Petitions were closed without any costs imposed.</description>
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      <pubDate>Mon, 29 Mar 2021 00:00:00 +0530</pubDate>
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