2024 (10) TMI 183

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....BLE MR. JUSTICE NIRAL R. MEHTA MR MANISH J SHAH FOR THE PETITIONER MR NIKUNT K RAVAL SERVED BY RPAD(N) FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.Manish Shah for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for learned Senior Standing Counsel Mr.Nikunt K.Raval for the respondent no.2. 2. By th....

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..... on 28.03.2022, nobody appeared for having the conference and he was constantly getting the message waiting for the host to start the meeting. He also referred to the communication made by the petitioner immediately on the portal along with the screenshot at page 42 to 44 of the petition. 3.2. Learned advocate Mr.Manish Shah also pointed out from the impugned Assessment Order that the As....

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....ogged into the portal to avail the opportunity of hearing granted on 28.03.2022. However, learned Senior Standing Counsel Mr.Karan Sanghani could not controvert the documents placed on record at page nos.42 to 44 where by the petitioner has immediately responded that the petitioner was not able to get the benefit of video conferencing. 5. Considering the submissions made by both the sides and o....

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....me as may be extended on the basis of an application in this regard, to the National Faceless Assessment Centre;" 7. In view of the above provision, the petitioner is entitled to the personal hearing and as no personal hearing through video conferencing is granted though it was scheduled on 28.03.2022, there is a breach of principles of natural justice. Therefore, without entering into the meri....