2025 (9) TMI 605

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....r the Petitioner(s) : M/s. Aparna Nandakumar For the Respondent : Mr. V. Prashanth Kiran Government Advocate ORDER This writ petition has been filed by the petitioner challenging the impugned assessment order dated 23.04.2025, passed by the respondent. 2.Learned counsel for the petitioner would submit that, the show cause notice dated 24.11.2024 was issued in Form DRC-01 for the Assess....

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....aside the impugned orders directing the respondent to provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case. 3.Learned Government Advocate appearing for the respondent would fairly submit that no personal hearing opportunity was provided to the petitioner after the filing of reply by the petitioner and therefore, appropriate orders may be pas....

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....y of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 7.For the reasons stated above, this Court is inclined to set aside the impugned order dated 25.02.2025 and the suo motu rectification order....