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2023 (5) TMI 166 - MADRAS HIGH COURTValidity of assessment order - Shorter period to reply to SCN - violation of principles of natural justice - The adjournment application submitted by the petitioner on 25.03.2023 in the portal was rejected on the ground that time for completion of assessment is barred on 31.03.2023. - HELD THAT:- Admittedly, the second show cause notice was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given time to reply till 9.00a.m. on 28.03.2023, which is clear violation of principles of natural justice. The impugned order passed by the first respondent is set aside and the matter is remanded back to the respondents for fresh consideration. Respondents shall pass appropriate orders, within a period of four weeks from the date of receipt of a copy of this order. WP allowed.
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