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2023 (8) TMI 111 - MADRAS HIGH COURTFailure to pay appropriate tax - import of goods for trading purpose or not - petitioner was not heard before the impugned order was passed - violations of principles of natural justice - HELD THAT:- There is no admission by the petitioner in the affidavit filed in support of the present Writ Petition. Notice dated 16.06.2022 has not served on the petitioner before the impugned order dated 30.06.2022 was passed. The date 16.06.2022 in the impugned order appears to be CAG Audit defects, as is evident from the reference in the preamble to the impugned order. Copy of the said CAG Defect Memo dated 16.06.2022 of CAG Audit team also appears to have not been served to the petitioner before the impugned order was passed on 30.06.2022. The impugned order is set aside and the case is remitted back to the respondent to pass an appropriate order within 75 days from the date of receipt of a copy of this order - Petition allowed by way of remand.
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