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2024 Supreme(Online)(MAD) 29417

HIGH COURT OF MADRAS
Honourable Mr Justice P.B. BALAJI
M/S. BOMBAY HARDWARE PVT LTD. – Appellant
Versus
Assistant Commissioner (St) Intelligence I – Respondent


ORDER

The writ petition has been filed to quash the order dated 26.12.2023 in reference No.ZD331223210475W on the ground that the proceedings have taken place violating the principles of natural justice. 2. Heard Mrs. Hema Muralikrishnan, learned counsel for the petitioner and Mr.K.Vasanthamala, learned Government Advocate for the respondents. 3. The grievance of the petitioner is that show cause notice has been posted in the “View Additional Notices” tab, instead of “View Notices” tab, which is the normal practice. The petitioner would have had an opportunity to contest the proceedings effectively, if it was posted in the “View Notice” tab. On 17.05.2024, the petitioner has also paid 10% of the tax demanded by the first respondent in the impugned order. 4. She has also placed reliance on the decision of this Court in the case of Sabari Infra Pvt. Ltd. /vs/ Assistant Commissioner (ST) in W.P.Nos.22369, etc., of 2023 dated 31.07.2023 reported in 2023(10) Centax 92 (Mad.) , wherein similar circumstances, this Court has held that the petitioner should be given a fair opportunity and the matter was remitted back to the Department to pass a fresh assessment order, after hearing the writ

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