<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (11) TMI 1159 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=446268</link>
    <description>The HC held that the tax department&#039;s order violated principles of natural justice by failing to provide adequate notice and hearing opportunity to the petitioner before attaching their bank account. The show cause notice was only uploaded online without direct service, and the department proceeded without awaiting the petitioner&#039;s response. The court found these procedural opportunities were nominal rather than genuine, constituting gross violation of natural justice. The impugned order was set aside and the matter remanded to the State Tax Officer for reconsideration with proper adherence to natural justice principles.</description>
    <language>en-us</language>
    <pubDate>Thu, 19 Oct 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 30 Nov 2023 07:41:43 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=733341" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (11) TMI 1159 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=446268</link>
      <description>The HC held that the tax department&#039;s order violated principles of natural justice by failing to provide adequate notice and hearing opportunity to the petitioner before attaching their bank account. The show cause notice was only uploaded online without direct service, and the department proceeded without awaiting the petitioner&#039;s response. The court found these procedural opportunities were nominal rather than genuine, constituting gross violation of natural justice. The impugned order was set aside and the matter remanded to the State Tax Officer for reconsideration with proper adherence to natural justice principles.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 19 Oct 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=446268</guid>
    </item>
  </channel>
</rss>