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    <title>2025 (2) TMI 1217 - JHARKHAND HIGH COURT</title>
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    <description>The HC held that a notice issued under Section 148A(b) providing less than the mandatory seven clear days to respond violates principles of natural justice and is invalid. Since the petitioner was given only six days, the notice was quashed. Consequently, the ex-parte assessment and penalty orders were set aside. The petitioner was granted four weeks to respond to the show cause notice.</description>
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      <description>The HC held that a notice issued under Section 148A(b) providing less than the mandatory seven clear days to respond violates principles of natural justice and is invalid. Since the petitioner was given only six days, the notice was quashed. Consequently, the ex-parte assessment and penalty orders were set aside. The petitioner was granted four weeks to respond to the show cause notice.</description>
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