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TMI Blog2020 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019, made available in the typed set of papers, clearly indicates that the respondent issued the show cause notice on 12.12.2019 and confirmed the said proposal also on the same day, which goes against the very basic principles of natural justice, as the petitioner/assessee was not at all given an opportunity to give their objections. Needless to say that an assessment cannot be made without giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For Petitioner: Mr. Adithya Reddy For Respondent: Mr. M. Hariharan Additional Government Pleader O R D E R This matter is taken up for hearing through Video-Conferencing mode. 2. Mr. M. Hariharan, learned Additional Government Pleader takes notice or the respondent. By consent of both parties, the main writ petition is taken up for final disposal at the admission stage itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Mr.M.Hariharan, the learned Additional Government Pleader appearing for the respondent submitted that the summary of the show cause notice dated 12.12.2019 is generated by the portal and thus, it is in the format in which, it was issued. However, he is also not disputing the fact that the said show cause notice also clearly indicates that the respondents has confirmed the proposal. 6. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is not inclined to go into the merits of the claim made by the respective parties arising out of the issue raised in the show cause notice, this court is inclined to remit the matter back to the respondent for redoing the assessment once again, after giving an opportunity to the petitioner to put forth their case by way of objections. 7. Accordingly, this Writ Petition is allowed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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