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2024 (2) TMI 1289 - ALLAHABAD HIGH COURTLevy of tax - inadvertent error has crept in the proceedings - principles of natural justice - HELD THAT:- Since rules of natural justice are mandatory to the extent they bind the respondent authority to deal with the objection of the petitioner and if required grant opportunity of hearing to the petitioner before adverse order is passed, no useful purpose would be served in keeping this writ petition pending or calling for a counter affidavit at this stage. The order dated 5.12.2023 is set aside and the matter is remitted to respondent No.2 to pass a fresh reasoned and speaking order after affording due opportunity of hearing to the petitioner - Petition disposed off.
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