2021 (5) TMI 467

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..... 4B - petitioner placed its grievance before the revenue via the e-filing portal on 22.04.2021, in which, it, inter alia, stated that although at about 22:00 hours, it had tried to upload a response to the aforementioned show cause notice-cum-draft assessment order, the same could not be uploaded - HELD THAT:- Since Revenue, seeks an accommodation to revert with instructions, list the matter on 19. .....

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..... just exceptions. W.P.(C) 5235/2021 and CM APPL. 16068/2021 2. Mr. Ajay Vohra, learned senior counsel, who appears on behalf of the petitioner, says that there has been a breach of principles of natural justice. 2.1. According to Mr. Vohra, the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. .....

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..... , seeks an accommodation to revert with instructions, list the matter on 19.05.2021. 7. In the meanwhile, there shall be a stay on the operation of the impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act. 8. This order will operate till further orders of the court. .....

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