2025 (4) TMI 925

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....er was kept the day before yesterday, 07 April 2025. 2. When the matter was called out on 07 April 2025, Ms Pawar appeared virtually. She expressed some difficulties in connectivity, etc., so the matter was again adjourned and kept today. 3. Again, today, at Ms Pawar's request, the matter was adjourned from the morning session to the afternoon at 2:30 p.m. 4. Heard learned Counsel for the parties. 5. The Petitioner challenges the assessment order dated 20 March 2024. 6. There is no averment in the Petition that the Petitioner has no alternate or efficacious remedy or explaining why, despite the alternate and efficacious remedy, the Petitioner has chosen not to avail such remedy. Instead, an omnibus statement was made in the Petitio....

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....re were certain jurisdictional objections to such notice. 11. Without any pleadings on the alternate remedy, Ms Pawar now submits that this is a violation of natural justice. We have heard the submissions on the alleged breach of natural justice and perused the written submissions handed across the bar. All that we can say at this stage is that even the issue of a violation of natural justice would involve the evaluation of factual aspects. This is not a case in which we can conclude without detailed investigation that principles of natural justice have been breached. This is not a "no notice" or "no opportunity" case. At the highest, the allegation suggests that this is a case of "no adequate notice" or "no adequate opportunity". All such....