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2023 (7) TMI 412 - SC ORDERValidity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer before the impugned assessment order was passed and the statutory procedure as regards making of the assessment order, was not followed - HELD THAT:- The impugned order categorically states that the petitioner herein could avail the statutory remedy of appeal against the order of assessment in accordance with law. In the circumstances, we are not inclined to interfere in the matter. - In the circumstances, we reserve liberty to the petitioner herein to avail the remedy of filing a statutory appellate remedy. In the event, the petitioner avails such a remedy and is under an obligation to make a pre-deposit before the said authority, an application may be made seeking waiver or reduction in the deposit to be made, as the case may be. In the circumstances, liberty is reserved to the petitioner to make a representation to the competent authority not to take any coercive action till the statutory appeal is filed.
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