Court found inadequate time given to respond to notice. Petitioner's response hindered by portal issue. Show cause notice meant for fair response. Assessment order remanded. Petitioner to reply in 15 days. Portal to be fixed.

The High Court found that the petitioner was not given sufficient time to respond to a show cause notice, receiving only 6 working days instead of the mandated 7. The petitioner's response was hindered by the deactivation of the portal's submission button, violating principles of natural justice. Additionally, a festival during the response period further complicated matters. The assessment order was issued without considering the petitioner's input, leading the Court to remand the case to the Faceless Assessment Unit. The petitioner must submit a response within 15 days, and the Unit is to reactivate the submission button within a week and notify the petitioner via email. .....

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