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    <title>2025 (5) TMI 545 - KARNATAKA HIGH COURT</title>
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    <description>Karnataka HC allowed the petition by way of remand after finding violation of natural justice principles. The petitioner failed to respond to a show cause notice, resulting in an ex-parte assessment order. The appellate authority dismissed the subsequent appeal solely on limitation grounds without considering merits. The HC adopted a justice-oriented approach, setting aside the ex-parte order and appellate decision, remitting the matter back to the original authority to allow the petitioner another opportunity to respond to the show cause notice and contest the proceedings afresh.</description>
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      <description>Karnataka HC allowed the petition by way of remand after finding violation of natural justice principles. The petitioner failed to respond to a show cause notice, resulting in an ex-parte assessment order. The appellate authority dismissed the subsequent appeal solely on limitation grounds without considering merits. The HC adopted a justice-oriented approach, setting aside the ex-parte order and appellate decision, remitting the matter back to the original authority to allow the petitioner another opportunity to respond to the show cause notice and contest the proceedings afresh.</description>
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