https://www.taxtmi.com/caselaws?id=751578 Madras HC set aside a tax assessment order for violating natural justice principles. The petitioner argued they were unaware of electronic notices due to communication failures and disputed turnover figures reported by municipality. The court found the department failed to verify available documents and relied solely on electronic communication without considering taxpayers' varying technical capabilities. HC emphasized that notices should be issued in regional languages and through multiple modes including post to ensure effective communication. The court criticized issuing English notices to local traders like carpenters and vendors, stating this defeats the purpose of natural justice. Assessment was remanded for fresh consideration with proper hearing opportunity. en-us Wed, 28 Feb 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751578 Madras HC set aside a tax assessment order for violating natural justice principles. The petitioner argued they were unaware of electronic notices due to communication failures and disputed turnover figures reported by municipality. The court found the department failed to verify available documents and relied solely on electronic communication without considering taxpayers' varying technical capabilities. HC emphasized that notices should be issued in regional languages and through multiple modes including post to ensure effective communication. The court criticized issuing English notices to local traders like carpenters and vendors, stating this defeats the purpose of natural justice. Assessment was remanded for fresh consideration with proper hearing opportunity. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751578