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TMI Blog2022 (12) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice. Several steps precede the reply noticecollection of materials, verification of documents, appreciation of the allegations raised in the showcause notice, consultation with professionals etc. The aforesaid attributes that precede the preparation of response alone make an effective reply. When even minimal time to initiate the above mentioned steps is denied to assessees, this Court will be justified in exercising its extraordinary jurisdiction under Article 226 of the Constitution of India to interfere with such orders violating principles of natural justice. Adequacy of notice has to be determined on the basis of facts in each case. In the instant case, petitioner cannot complain of violation of the principles of natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the other hand contended that sufficient opportunity was granted to the petitioner and that he had even filed his objections as evident from Ext.P8 reply notice, that too within the time granted. The learned counsel further contended that the objections raised by the petitioner were considered in the assessment order and hence this was not a fit case warranting interference under Article 226 of the Constitution of India, especially since petitioner has an effective remedy before the Appellate Authority. 5. I have considered the rival contentions raised on behalf of the petitioner as well as the respondents. 6. As rightly contended by the learned Standing Counsel, petitioner utilised the opportunity granted to him and filed an obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice mandate reasonable time to be given to the assessees to reply to showcause or other notices issued under the statute. The purpose of a showcause notice is to provide an opportunity to explain the allegations in the notice. Several steps precede the reply noticecollection of materials, verification of documents, appreciation of the allegations raised in the showcause notice, consultation with professionals etc. The aforesaid attributes that precede the preparation of response alone make an effective reply. When even minimal time to initiate the above mentioned steps is denied to assessees, this Court will be justified in exercising its extraordinary jurisdiction under Article 226 of the Constitution of India to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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