Court Rules Breach of Natural Justice: Petitioner Denied Hearing on Tax Order Despite Overpayment, Secured Revenue Interest.

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....Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was issued, and there was a breach of natural justice. - Considering that the petitioner had already paid a sum exceeding the tax liability indicated in the impugned order, and the revenue interest was fully secured, the court deemed it appropriate to provide the petitioner with an opportunity to be heard.....