Second show cause notice breached natural justice; impugned order set aside and matter remanded for fresh consideration. The Court found that the second show cause notice with limited response time breached natural justice principles. The impugned order was set aside, and ...
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Second show cause notice breached natural justice; impugned order set aside and matter remanded for fresh consideration.
The Court found that the second show cause notice with limited response time breached natural justice principles. The impugned order was set aside, and the matter was remanded back to the respondents for fresh consideration within four weeks while ensuring the petitioner is given a proper opportunity. The writ petition was allowed with no costs, and connected miscellaneous petitions were closed.
Issues involved: Violation of principles of natural justice in assessment proceedings.
Summary: The petitioner filed a writ petition seeking a Writ of Certiorarified Mandamus to challenge an order by the first respondent related to the Assessment Year 2018-19. The petitioner claimed that they were not given a proper opportunity to provide detailed explanations before the assessment. Despite submitting relevant details and seeking more time, the petitioner was issued a second show cause notice with insufficient time to respond. The petitioner argued that this violated the principles of natural justice as they were not able to reply during late hours. The Court found that the second show cause notice with limited response time indeed breached natural justice principles. Consequently, the impugned order was set aside, and the matter was remanded back to the respondents for fresh consideration within four weeks while ensuring the petitioner is given a proper opportunity. The writ petition was allowed with no costs, and connected miscellaneous petitions were closed.
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