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    <title>2023 (10) TMI 273 - MADRAS HIGH COURT</title>
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    <description>The court found in favor of the petitioner, ruling the Assessment Order invalid due to lack of notice service. The respondent was directed to issue a fresh order within 75 days, serving the draft assessment order and show cause notice within 15 days. The petitioner had 30 days to respond, with subsequent orders to be issued within 30 days. The petitioner&#039;s right to be heard was ensured through in-person or Video Conference. No costs were awarded, and related petitions were closed.</description>
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      <description>The court found in favor of the petitioner, ruling the Assessment Order invalid due to lack of notice service. The respondent was directed to issue a fresh order within 75 days, serving the draft assessment order and show cause notice within 15 days. The petitioner had 30 days to respond, with subsequent orders to be issued within 30 days. The petitioner&#039;s right to be heard was ensured through in-person or Video Conference. No costs were awarded, and related petitions were closed.</description>
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