9911796707
TMI Blog2022 (7) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation as contained in the summary of the show cause notice. Though there may be adequate glitches in uploading the order or furnishing the copies of the full text of the notice, yet the department should ensure that an opportunity granted to the assessee is not reduced to mere formality and the opportunity should be an effective opportunity so that the principles of fairness is complied with - it is satisfying that the principles of natural justice had been violated even at the stage of commencement of the proceeding, the order of the learned Single Bench is inclined to be interfered. The matter is remanded to the appropriate respondent with a direction to issue fresh show cause notice containing full text of the allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of putting forth their submissions as the full text of the show cause notice was not given. When the writ petition was heard, the learned Single Bench appears to have issued direction to the learned Government Pleader to produce the original file and, thereafter, the full text of the order is sought to have been served upon the learned advocate appearing for the appellant during the course of hearing. Thereafter, the learned Single Bench opined that the appellant should avail alternate remedy available under the relevant statute and the writ petition came to be dismissed. Aggrieved by such order, the appellant is before us. After we have elaborately heard learned advocates for the parties, we find that the case of the appellant stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in uploading the order or furnishing the copies of the full text of the notice, yet the department should ensure that an opportunity granted to the assessee is not reduced to mere formality and the opportunity should be an effective opportunity so that the principles of fairness is complied with. As we are satisfied that the principles of natural justice had been violated even at the stage of commencement of the proceeding, we are inclined to interfere with the order of the learned Single Bench. The appeal is accordingly allowed. The order in the writ petition is set aside. Consequently, the orders dated 10th December 2021 and 27th January 2022 are set aside and the matter is remanded to the appropriate respondent with a direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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