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2024 (3) TMI 1164 - MADRAS HIGH COURTViolation of principles of natural justice - validity of assessment order - the impugned order was issued after the petitioner failed to reply to the show cause notice or participate in proceedings in spite of being provided an opportunity to do so - attachment of bank account - HELD THAT:- On examining the impugned order, it is evident that the tax liability indicated therein is a sum of Rs. 95,666/-. The petitioner has placed on record proof of payment of Rs. 96,132/- by submitting Form GST DRC-03. The impugned order also indicates that the petitioner was not heard before such order was issued. Given the fact that revenue interest is fully secured as on date, it is just and appropriate that the petitioner be provided an opportunity of being heard. The impugned order dated 12.09.2023 is quashed and the matter is remanded for reconsideration. The petitioner is permitted to file a reply to the show cause notice within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of two months from the date of receipt of the petitioner's reply. As a consequence of the impugned assessment order being quashed, the bank attachment order shall stand raised. The writ petition is allowed.
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