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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Seaways Shipping and Logistics Limited – Appellant
Versus
STATE OF TAMIL NADU THROUGH THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order based on lack of personal hearing. (Para 2) |
| 2. arguments for and against provision of personal hearing. (Para 3) |
| 3. court's findings on provided opportunities and lack of personal hearing in rectification. (Para 6) |
| 4. outcome of the case with remand instructions. (Para 7) |
Order
The challenge in this Writ Petition is to the assessment order passed by the second respondent dated 27.02.2025 and the order passed in the Rectification Application dated 23.05.2025 and to quash the same. 2. The learned counsel appearing for the petitioner would submit that the second respondent without even affording an opportunity of personal hearing to the petitioner passed the assessment order and though the petitioner filed an Application seeking for rectification of the said order, the same has been dismissed vide order dated 23.05.2025, which was again without providing an opportunity of personal hearing to the petitioner, and hence, he prays for setting aside the impugned orders, as the same suffer from violation of principles of natural justice.
3. Per contra, the learned Special Government Pleader for the respondents drawn the attention of this Court to
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