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Issues: Whether the assessment and consequential notices were liable to be set aside for breach of natural justice on account of insufficient time granted to respond to the show-cause notice, and whether the matter required remand to the stage of the show-cause notice.
Analysis: The show-cause notice was issued on 10.05.2023 at 18:14 hours and required a response by 15.05.2023. This was held to be contrary to the applicable SOP, which required at least seven days' time for response. The short time granted was found to have caused prejudice and amounted to a violation of the principles of natural justice.
Conclusion: The assessment order and the connected notices were set aside, and the matter was remanded to the stage immediately after the show-cause notice so that the petitioner could file a reply and the authority could proceed afresh in accordance with law.
Final Conclusion: The petitioner obtained relief by way of quashing of the impugned assessment-related actions and a fresh opportunity to respond before reconsideration of the proceedings.
Ratio Decidendi: Where the time granted to respond to a show-cause notice is contrary to the applicable procedure and results in prejudice, the resulting assessment proceedings are vitiated for breach of natural justice and are liable to be remanded for fresh consideration.
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