Tax Notices Invalidated: Administrative Failure to Provide Meaningful Hearing Leads to Order Reversal Under Natural Justice Principles

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....HC set aside the impugned order challenging tax notices due to procedural irregularities, specifically the lack of meaningful opportunity for the petitioner to be heard. The court found the administrative order was passed mechanically without properly considering the petitioner's reply or providing substantive personal hearing. Consequently, the court directed that the petitioner be afforded a proper opportunity to contest the matter on merits, thereby nullifying the existing show cause notices and subsequent orders.....