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    <title>2024 (10) TMI 953 - MADRAS HIGH COURT</title>
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    <description>Breach of natural justice arose where the petitioner was not given a personal hearing before the impugned order was passed, and the omission justified interference because the petitioner had to be allowed to present its case on merits. The Madras High Court set aside the order and remanded the matter for fresh consideration by the respondent, directing that the petitioner be permitted to file a reply and supporting documents and be given notice of personal hearing. The remand was made subject to payment of 10% of the disputed tax amount within the stipulated time.</description>
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      <description>Breach of natural justice arose where the petitioner was not given a personal hearing before the impugned order was passed, and the omission justified interference because the petitioner had to be allowed to present its case on merits. The Madras High Court set aside the order and remanded the matter for fresh consideration by the respondent, directing that the petitioner be permitted to file a reply and supporting documents and be given notice of personal hearing. The remand was made subject to payment of 10% of the disputed tax amount within the stipulated time.</description>
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