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    <title>2023 (1) TMI 776 - GUJARAT HIGH COURT</title>
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    <description>The court found that the respondent&#039;s failure to communicate the granted adjournment request resulted in a violation of natural justice principles. The assessment order passed without considering the adjournment and the petitioner&#039;s response to the show cause notice was quashed. The court directed the respondent to allow the petitioner two weeks to respond to the notice, emphasizing the importance of effective communication in faceless assessments to prevent procedural lapses. The court did not address the merits of the case to avoid prejudicing either party, restoring the matter to the stage of the adjournment request.</description>
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      <description>The court found that the respondent&#039;s failure to communicate the granted adjournment request resulted in a violation of natural justice principles. The assessment order passed without considering the adjournment and the petitioner&#039;s response to the show cause notice was quashed. The court directed the respondent to allow the petitioner two weeks to respond to the notice, emphasizing the importance of effective communication in faceless assessments to prevent procedural lapses. The court did not address the merits of the case to avoid prejudicing either party, restoring the matter to the stage of the adjournment request.</description>
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