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2024 (1) TMI 171 - MADRAS HIGH COURTRelease of attachment made to the bank accounts of the petitioner - prior to the passing of the assessment order, the respondents had neither provided any opportunities for filing reply nor provided any opportunities of personal hearing to the petitioner - Violation of principles of natural justice - HELD THAT:- In the present case, the respondent had neither served any notice nor provided any opportunity of personal hearing to the petitioner. Under these circumstances, the impugned assessment order was passed by the respondent on 14.06.2023 and the petitioner came to know about the said impugned assessment order when the final notice was served to him on 14.09.2023. By this time, the limitation of filing an appeal has been expired. However, it was submitted by the learned counsel for the respondent that the petitioner is still entitled to file the statutory appeal before the concerned Appellate Authority. This Court is inclined to grant liberty to the petitioner to file the appeal before the Appellate Authority within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority is directed to consider the said appeal without insisting the issue of limitation. These writ petitions are disposed of.
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