2024 (9) TMI 738

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..... was not granted to the petitioner while passing the impugned order u/s 119(2)(b) of the Act. Under such circumstances, without entering into the merits of the matter, only on the ground of breach of principle of natural justice, the impugned order is quashed and set a side and the matter is remanded back to the respondent authority to pass a fresh de novo order in accordance with law after giving .....

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..... sal of the present Petition, this Hon ble Court may be pleased to stay the operation, implementation and effect of the impugned order dated 22.02.2024 at Annexure-A passed by the Respondent and be further pleased to stay the demands as raised under the Rectification Order u/s 154 dated 18.09.2023 at Annexure C, including any further consequential demands; (d) Pass ex-parte ad-interim relief in ter .....

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..... the additional affidavit. 5. Be that as it may. The fact remains that opportunity of hearing was not granted to the petitioner while passing the impugned order under Section 119(2)(b) of the Act. Under such circumstances, without entering into the merits of the matter, only on the ground of breach of principle of natural justice, the impugned order is quashed and set a side and the matter is reman .....

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