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    <title>2023 (8) TMI 1229 - MADRAS HIGH COURT</title>
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    <description>Failure to comply with earlier writ directions requiring consideration of objections and an opportunity of hearing vitiated the assessment orders. The authority had proceeded without first passing the contemplated speaking order on the petitioner&#039;s representation, so the assessments were set aside. The matter was remitted for fresh consideration by the enforcement authority, with directions to hear the petitioner and pass a reasoned order before issuing any fresh notice under the notice provision. The time spent in the writ proceedings was directed to be excluded for limitation purposes.</description>
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      <description>Failure to comply with earlier writ directions requiring consideration of objections and an opportunity of hearing vitiated the assessment orders. The authority had proceeded without first passing the contemplated speaking order on the petitioner&#039;s representation, so the assessments were set aside. The matter was remitted for fresh consideration by the enforcement authority, with directions to hear the petitioner and pass a reasoned order before issuing any fresh notice under the notice provision. The time spent in the writ proceedings was directed to be excluded for limitation purposes.</description>
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