Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and Ors. [W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023] has quashed the assessment orders passed by the Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee. Remanded the matter back to the Revenue Department for fresh consideration on merits and in accordance with the law. Directed the Revenue Department to pass the final orders after adhering to the principles of natural justice including granting the opportunity of hearing to the assessee.
Citation :
W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023
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