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    <description>HC found merit in petitioner&#039;s challenge to late fee and penalty order for non-filing of annual returns. Due to lack of awareness about proceedings, the court set aside the original order and remanded the matter. Respondent was directed to provide reasonable opportunity for personal hearing and issue a fresh order within three months, ensuring principles of natural justice were followed.</description>
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      <description>HC found merit in petitioner&#039;s challenge to late fee and penalty order for non-filing of annual returns. Due to lack of awareness about proceedings, the court set aside the original order and remanded the matter. Respondent was directed to provide reasonable opportunity for personal hearing and issue a fresh order within three months, ensuring principles of natural justice were followed.</description>
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