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2015 (4) TMI 316 - MADRAS HIGH COURTValidity of order passed - Violation of principle of natural justice - Opportunity of personal hearing not granted - Held that:- It is true that notices have been issued and documents have been given and reply have been given. In the last letter, dated 25.11.2014, the department itself has given the time of one month, as sought for by the petitioner and at the same time, the petitioner made another representation on 01.12.2014, seeking for personal hearing and without giving an opportunity of personal hearing, the impugned orders have been passed on 12.12.2014. If the last time granted is taken into account i.e., on 25.11.2014, the one month time has expired only on 24.12.2014, but even before that time, the impugned orders have peen passed on 12.12.2014. Not only that, the order has been passed without giving a personal hearing. It is mandatory that personal hearing is to be granted under Section 22(4) of the 'Act' and that vital fact has not been taken into consideration. - Matter remnded back - Decided in favour of assessee.
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