2024 (4) TMI 509

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..... rtent error - principles of natural justice - HELD THAT:- Owing to such inadvertent error, the right of the petitioner to object to the notice and his right to hearing was completely compromised. Unless the notice had been served on the petitioner with all its contents and annexures, if any, the petitioner may never have availed his opportunity to effectively object to the notice and participate i .....

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..... Standing Counsel for the State, it appears that due to inadvertence, show cause notice dated 29.8.2023 that was mandatory to be issued before any penalty may have been imposed, remained to be uploaded by way of attachment. Thus, the dashboard on the portal operated by the petitioner only disclosed reference number, issue date, due date to reply, requirement of personal hearing, section description .....

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..... nce, noted above, those rights came to be denied to the petitioner. 5. In such facts, no useful purpose may ever be served in keeping such a petition pending or calling for counter affidavit at this stage. 6. Accordingly, the impugned order dated 10.10.2023 is set aside with liberty to the respondent authority to proceed in accordance with law. 7. Writ petition stands disposed of . - - TaxTMI - .....

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