2025 (1) TMI 779

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..... r personal hearing was not given - violation of principles of natural justice - HELD THAT:- Petitioner is relying on directions given in the show cause notice. It was in respect of a demand. Any defect in the show cause notice would cause violation of principles of natural justice. The impugned demand is set aside and quashed - petition disposed off. - THE HON'BLE MR. JUSTICE ARINDAM SINHA A .....

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..... e. On query made she submits, reply to the show cause could not be submitted because of the pandemic. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and submits, a reminder was also given to file reply. It was presumed, on filing reply there may arise necessity of personal hearing, if at all. Otherwise, omission to file reply would mean the assessee has no d .....

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