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2024 (2) TMI 339 - KARNATAKA HIGH COURTValidity of the notice u/s 142(1) - Shorter period [less than 7 days] to respond given - violation of principle of natural justice - HELD THAT:- A period of 15 days normally to be given as a response time, which could be reduced to seven days in cases of subsequent notices. In the present case, notice has been issued on March 10, 2022, with the date for response as March 14, 2022, which is even below seven days as mandated. It is further to be noticed that limitation for conclusion of the proceedings admittedly did not arise in the present case. There is substantial merit in the contentions raised by the learned counsel for the petitioner. The question of resort to best judgment assessment u/s144 may not have arisen, if the petitioner had made out its reply to annexure J1 and the same was considered and the valid points were present as asserted that would be put forth in the reply to annexure J1. If that were to be so, the subsequent show-cause notice under section 144 at annexure J2 and the orders passed are required to be consequentially set aside. It is also to be noticed that annexure J1 has not been sent to the e-mail ID updated as per annexure N1. Accordingly, on the sole ground of violation of principles of natural justice, the notice is set aside.
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