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2024 (4) TMI 524 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity of hearing not provided before issuance of SCN - Reversal of ITC - HELD THAT:- The impugned order was issued without hearing the petitioner and without considering the contentions advanced before this Court by learned counsel for the petitioner. Solely with a view to provide another opportunity to the petitioner to canvass these contentions before the original authority, the order impugned herein calls for interference. The impugned order dated 22.12.2023 is set aside and the matter is remanded to the original authority for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of a copy of this order. Petition disposed off by way of remand.
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