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    <title>2024 (8) TMI 825 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside a faceless assessment order due to violation of natural justice principles. The assessing unit provided less than three days to respond to the show cause notice, below the mandatory minimum of seven days required under Clause N.1.3. The respondents failed to demonstrate that the portal remained activated beyond the specified period or that the petitioner was notified of extended access. The matter was remanded to the Faceless Assessment Unit with directions to provide the petitioner 10 days to file response through a reopened micro portal.</description>
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      <description>The HC set aside a faceless assessment order due to violation of natural justice principles. The assessing unit provided less than three days to respond to the show cause notice, below the mandatory minimum of seven days required under Clause N.1.3. The respondents failed to demonstrate that the portal remained activated beyond the specified period or that the petitioner was notified of extended access. The matter was remanded to the Faceless Assessment Unit with directions to provide the petitioner 10 days to file response through a reopened micro portal.</description>
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