2024 (7) TMI 1509

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.... Adithya Reddy For the Respondent : Mr. T.N.C. Kaushik, Addl. Govt. Pleader (T) ORDER An assessment order dated 06.10.2023 is challenged on the ground of breach of principles of natural justice. By asserting that the impugned order was issued about nine months after the show cause notice without providing any further opportunity to the petitioner, the present writ petition was filed. 2. The pe....

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.... 2A. Since no explanation was forthcoming, he submits that the tax proposal was confirmed. 4. A reply dated 04.02.2023 is on record. Such reply does not address the issue raised in the show cause notice. Since the tax proposal was confirmed without the petitioner being heard, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits aft....