Violation of natural justice found as petitioner not given fair hearing. Order quashed, matter remanded for review.

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....The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of sending replies was not proven, leading to responsibility. The absence of a personal hearing in the second notice deprived the petitioner of a fair opportunity. The court quashed the order and remanded the matter for reconsideration, with a condition to pay 5% of the disputed tax demand within three weeks. The petition was disposed of through remand.....