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2024 (1) TMI 65 - KERALA HIGH COURTValidity of Faceless Assessment order - Principles of natural justice denied - denial of extension of seven days’ time sought for and the issuance of the impugned assessment order without passing any orders on the request of the petitioner, are in violation of the constitutional rights guaranteed under Article 14 of the Constitution of India - HELD THAT:- The liability of the tax is a civil liability. Principles of natural justice ought to be adhered to, while finalizing the assessment proceedings in respect of tax. It is not in dispute that the petitioner is issued with Exhibit P15 show cause notice dated 10.05.2023. In fact, it is admitted that the petitioner has not submitted any reply to the same. The petitioner sought one week’s time till 22.05.2023 for filing reply and no decision was taken on the petitioner’s request for extension of time and the window was closed and finally assessment order was passed in the absence of any reply from the petitioner. Thus AO has proceeded in a hurried manner to some extent, which is in violation of the principles of natural justice. Therefore, the impugned Exhibit P21 order is set aside and the respondents are directed to open the window for uploading Exhibit P17 objection to the show cause notice. No further time will be granted to the petitioner for the purpose. The assessment proceedings should be finalised and a fresh assessment order be passed in accordance with law. The petitioner should be intimated a fresh date for filing reply to the show cause notice. WP allowed.
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