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    <title>2024 (1) TMI 497 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed the Writ Petitions challenging the Assessment Order dated 28.02.2023, finding no violation of principles of natural justice. The petitioner argued that the personal hearing was inadequate, but the court, after reviewing a video recording, determined that the hearing was conducted fairly. The court emphasized that the jurisdiction under Article 226 should not bypass the alternate remedy available before the Appellate Commissioner. The petitioner was granted the liberty to file a statutory appeal within thirty days.</description>
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      <description>The HC dismissed the Writ Petitions challenging the Assessment Order dated 28.02.2023, finding no violation of principles of natural justice. The petitioner argued that the personal hearing was inadequate, but the court, after reviewing a video recording, determined that the hearing was conducted fairly. The court emphasized that the jurisdiction under Article 226 should not bypass the alternate remedy available before the Appellate Commissioner. The petitioner was granted the liberty to file a statutory appeal within thirty days.</description>
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