TMI Blog2024 (2) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, neither opportunity for filing the reply nor the opportunity of personal hearing was provided by the respondent to the petitioner - HELD THAT:- In the present case, it appears that the notices dated 24.12.2021, 24.03.2023 and 15.05.2023 and the assessment order dated 25.05.2023 have been uploaded in the web portal in the View Additional Notices and Orders column and the same were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 within a period of 21 days from the date of receipt of copy of this order. Thereafter, the respondent is directed to dispose of the matter after providing sufficient opportunities to the petitioner. Petition disposed off. - MR. KRISHNAN RAMASAMY, J. For Petitioner : Mr. M. V. Swaroop, for Ms. Rukmani Venugopalan For Respondent : Ms. E. Ranganayaki, Additional Government Pleader, for R1 to R3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the violation of principles of natural justice since prior to the passing of the impugned order, neither opportunity for filing the reply nor the opportunity of personal hearing was provided by the respondent to the petitioner. 4. In reply, the learned counsel for the respondent would submit that though the notice was uploaded by the respondent in the web portal, the petitioner had failed to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Court is of the view that no order can be passed without providing sufficient opportunities to the petitioner. However, in the present case, no reply was filed by the petitioner and no opportunity of personal hearing was provided to the petitioner. Hence, the impugned order is liable to be set aside. 8. Accordingly, the impugned order dated 25.05.2023 is set aside. While setting aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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