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2021 (10) TMI 1427 - MADRAS HIGH COURTValidity of reassessment proceedings - infraction of NJP (Nature Justice Principle) - writ petitioner had barely 2 hours and 3 minutes to respond to said SCN - HELD THAT:- As reasonable time has not been given to the writ petitioner/Assessee to respond to said SCN much less ample or adequate time. Another facet of the matter is, the writ petitioner managed to respond (partially though) and sought for two weeks time to send the other documents, considering the nature of variation, this Court is of the considered view that it is only appropriate that the respondent should have waited for a fortnight for the writ petitioner to send in other documents which has been described as 'balance documents' under cover of letter of writ petitioner dated 27.09.2021. This Court has not expressed any opinion or view at this juncture on the request for reason for reopening made by writ petitioner which is GKN Driveshafts principle/route [2002 (11) TMI 7 - SUPREME COURT] This is left to the wisdom and discretion of the respondent at this juncture. This Court is of the considered view that this is a appropriate and a fit case for sending the matter back to respondent for redoing/doing de novo assessment from said SCN stage.
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