Important Judgment in Movizzy Solutions (P) Ltd. vs Deputy State Tax Officer-I, the Madras High Court set aside the original tax assessment order due to the company’s claim of not being aware of the proceedings.

The court ordered the company to pay 10% of the disputed tax demand and respond to the show-cause notice within two weeks. The Deputy State Tax Officer-I was directed to provide a hearing and issue a fresh order within three months of receiving the company’s reply.

The garnishee proceedings were also set aside. The case underscores the importance of the right to be heard in tax proceedings and the court’s role in ensuring adherence to this principle.