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2016 (9) TMI 898 - MADRAS HIGH COURTValidity of impugned order - violation of principles of natural justice - petitioner has not been given adequate opportunity to put forth their case by way of personal hearing - Held that:- it is not in dispute that the respondent did not give any reply to the said request made by the petitioner. Nevertheless, the petitioner submitted a representation on 01.03.2016, furnishing certain details said to be the break-up details and a specific request was made to the respondent that an opportunity of personal hearing may be granted to explain the facts and the basis for their calculation. It is also not in dispute that the said representation dated 01.03.2016, was received by the respondent, nevertheless, neither they rejected the request nor considered the same and afforded an opportunity of personal hearing, but, proceed to pass the impugned order on 23.03.2016. In Taxation Statute, though certain Statutes do not specifically provide for an opportunity of personal hearing, Courts have rendered decisions and stated that when complicated questions of facts are involved, it would be in fitness of things for the Authority to afford an opportunity of personal hearing. The said decision has been rendered with a view to clarify the facts and also in a way to help the Adjudicating Officer to give a proper and just conclusion at the earliest. Therefore, had the respondent afforded an opportunity to the petitioner as sought for in their representation dated 01.03.2016, the petitioner would not have approached this Court. Therefore, this Court is inclined to interfere with the impugned order, on the ground that it is in violation of principles of natural justice. - Petition allowed by way of remand
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