TMI Blog2023 (1) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ins that the email address to which the three notices of April, 2022 were sent was furnished by an authorised representative of the assessee, but there is no document to indicate the same and it is submitted on behalf of the Department that such information was furnished verbally. The affidavit-in-reply filed by the assessee has robustly denied that the relevant email address to which the three notices of April, 2022 were issued belonged to the assesse or that such address had been furnished by any authorised officer of the assesse. It is apparent that the Department has failed to discharge the burden of proving that the notices for hearing had been served on the assessee for the assessee to be penalised for not availing of the opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny opportunity of hearing. In particular, the Court s notice is drawn to paragraph 3 of the impugned order and the reference therein to notices dated April 7, 2022, April 22, 2022 and April 29, 2022 which were apparently served on the writ petitioner on April 20, 2022, April 29, 2022 and May 13, 2022, respectively. At paragraph 20 of the petition, it has been clearly averred that the recording in such regard is not true and that no such notice was received by the petitioner whether at its registered office or at the unit in Shillong. In view of such averment, the writ petition is entertained despite there being an alternative remedy to ascertain whether the relevant notices were issued to the writ petitioner or received by it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate forum and entertain the writ petition itself. This is because the merits of the matter are scarcely required to be gone into such a scenario, particularly if the order impugned is found to be in breach of the principles of natural justice. 6. Since the order impugned dated May 25, 2022 was founded on the basis that the assessee had due notice and knowledge of dates of hearing fixed but the assessee had failed to be represented in course thereof, and it now appears that the assessee may not have received any of the three notices said to have been issued by email in April, 2022, the order impugned may not have any legs to stand on. The Department maintains that the email address to which the three notices of April, 2022 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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