Madras High Court Quashes Demand Order Due to Incorrect Email Notice

• . A writ petition is filed to challenge an order dated April 27, 2022.

• The case is taken up for final decision with the consent of both parties. Arguments from both sides are heard, and documents are reviewed.

• The petitioner claims that there was an error in the total tax amount in the order, and they have actually overpaid.

• The petitioner was not given a chance to present their side before the order was issued.

• The respondent argues that the petitioner didn't respond to a notice, but it turns out the notice was sent to the wrong email address.

• The court finds this a violation of natural justice and quashes the order. The petitioner has three weeks to submit objections, and the respondent must consider these objections and grant a personal hearing. A new order should be issued within 8 weeks.

• The writ petition is allowed with the mentioned directions, and no costs are awarded. Related applications are also addressed.

• the court decided in favor of the petitioner due to a procedural error and provided instructions for the next steps in the case. R. Soundararajan & Co. Vs. Deputy Tax Officer