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    <description>HC found the assessment order invalid due to breach of natural justice. Technical glitches prevented the Petitioner from obtaining a personal hearing, despite repeated attempts to resolve access issues. The Court quashed the assessment order, consequential penalty notices, and demand notices. The matter was remitted for fresh assessment within three months, with all merits left open for reconsideration. The ruling emphasized the fundamental right to a fair hearing in administrative proceedings.</description>
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      <description>HC found the assessment order invalid due to breach of natural justice. Technical glitches prevented the Petitioner from obtaining a personal hearing, despite repeated attempts to resolve access issues. The Court quashed the assessment order, consequential penalty notices, and demand notices. The matter was remitted for fresh assessment within three months, with all merits left open for reconsideration. The ruling emphasized the fundamental right to a fair hearing in administrative proceedings.</description>
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