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    <title>2025 (8) TMI 553 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the ex parte assessment and penalty orders passed without serving physical notices or providing a hearing, finding a violation of natural justice. Since only late fees under s. 47 were imposed earlier, penalty under s. 125 could not be additionally levied. The matter was remanded to the respondent for fresh consideration after providing an opportunity of hearing. Petition allowed by way of remand.</description>
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      <description>The HC set aside the ex parte assessment and penalty orders passed without serving physical notices or providing a hearing, finding a violation of natural justice. Since only late fees under s. 47 were imposed earlier, penalty under s. 125 could not be additionally levied. The matter was remanded to the respondent for fresh consideration after providing an opportunity of hearing. Petition allowed by way of remand.</description>
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