HC quashed order for violating natural justice. Case remanded for fresh order after petitioner deposits 10% tax & files reply in 30 days.

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....The HC quashed the impugned order for violating principles of natural justice, as the petitioner's explanation during personal hearing was not discussed. It remanded the case to the respondent to pass a fresh order on merits after the petitioner deposits 10% of disputed tax and files a consolidated reply within 30 days, treating the quashed order as an addendum to the earlier show cause notice.....