NFAC Fails to Provide Video Conferencing Personal Hearing, Violating Principles of Natural Justice: Madras HC Remands

The Madras High Court remanded a case where the National Faceless Assessment Centre (NFAC) failed to provide video conferencing or a personal hearing, violating principles of natural justice. The court emphasized that taxpayers must be given adequate opportunities to present their cases, especially in a virtual engagement context. This ruling underscores the commitment to procedural fairness, affirming the need for transparency and accessibility in tax proceedings. The court's decision mandates that authorities adhere to established protocols to ensure that all parties have a chance to be heard, safeguarding taxpayer rights in the assessment process.