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    <title>2023 (8) TMI 112 - MADRAS HIGH COURT</title>
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    <description>An impugned revision order was set aside because it was passed after long delay and did not show meaningful consideration of the dealer&#039;s objections. The High Court noted that the order largely reproduced the reply, gave only a cursory reference to personal hearing, and failed to comply with earlier directions requiring a speaking order after hearing the petitioner. For want of fair procedure, adequate reasons, and proper observance of natural justice, the order was held unsustainable. The matter was remitted for fresh consideration and a speaking order on merits in accordance with law.</description>
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    <pubDate>Thu, 06 Jul 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=441133</link>
      <description>An impugned revision order was set aside because it was passed after long delay and did not show meaningful consideration of the dealer&#039;s objections. The High Court noted that the order largely reproduced the reply, gave only a cursory reference to personal hearing, and failed to comply with earlier directions requiring a speaking order after hearing the petitioner. For want of fair procedure, adequate reasons, and proper observance of natural justice, the order was held unsustainable. The matter was remitted for fresh consideration and a speaking order on merits in accordance with law.</description>
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