Opportunity for video hearing denied despite request violated natural justice - Orders set aside.

The High Court held that denial of opportunity for personal hearing through video conferencing to the petitioner assessee, despite a specific request, violated the principles of natural justice. Since no standards or procedures were framed by the competent authority for approving such requests, the statutory authority was bound to afford a personal hearing to the assessee through video conferencing. Consequently, the impugned orders were set aside due to this infraction. .....

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