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TMI Blog2025 (1) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice itself. Thus, it is clear that the notice referred to a tentative assessment. Still, the Petitioner was clearly put on guard regarding the tentative opinion that the sales figures were unreliable. An assessment exercise was to be carried out according to the methodology indicated. Therefore, at least prima facie, this is not a clear case of the impugned assessment order travelling beyond the show cause notice or a case where it could be ex-facie concluded that the Petitioner was prejudiced on account of the variation in the tentative figures suggested in the show cause notice and the final determination. Finally, this is also not a case in which the Petitioner, in response to the show-cause notice and the further submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emarks, Mumbai and other AIR 1999 SC 22. 4. Mr Mahaveer Jain, learned counsel for the Petitioner, submitted that hardly two to three effective days were granted to the Petitioner to reply to the show cause notice. Secondly, he submitted that there was a variation between the show cause notice and the final order. He pointed out that the show cause notice had required the Petitioner to show cause why the addition of Rs. 4,28,18,944/- should not be made, but the final order makes an addition of Rs. 11,93,06,116/- inter alia due to unaccounted sales. Mr Jain finally contended that though the Petitioner had requested for personal hearing through video conferencing, even this request was arbitrarily denied. For all these reasons Mr Jain submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice on 20 December 2022. Significantly, in this reply, which is fairly detailed, there is no grievance about inadequate notice or consequent prejudice. The Petitioner has raised all points in its defence, and there was no complaint about any serious prejudice on account of the alleged short notice. 10. Regarding the variation between the demand in the show cause notice and the demand made in the Assessment Order, we note that the addition of Rs. 11,93,06,116/- was mainly because of unaccounted sales. This component came to Rs. 8,79,20,820/-. 11. From the show cause notice issued to the Petitioner, details regarding the unaccounted sales were furnished to the Petitioner. The show cause notice then observed as follows:- "From the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically requested a personal hearing. In the response dated 20 December 2022, in the last three lines, the Petitioner stated that it hoped the reply would satisfy the authorities, and if any further clarification is required in the matter, a video conferencing opportunity may please be given to clarify the stand. 15. Since the Assessing Officer may not have required any further clarification, no video conferencing opportunity was granted to the Petitioner. Again, based on this material, we cannot hold that this is a case of patent violation of natural justice based on which the rule of exhaustion of alternate remedies ought to be bypassed. 16. Learned counsel for the Petitioner had relied upon Cheftalk Food and Hospitality Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can best be decided in a statutory appeal provided by the law. 18. In the case of Oberoi Constructions Limited vs. The Union of India and others Writ Petition (L) No.33260 of 2023 decided on 11/11/2024 we have summarised several precedents on the issue of exhaustion of alternate remedies. By adopting the reasoning in the said decision we decline to entertain this Petition. But we leave it open to the Petitioner to resort to the alternate remedy of an appeal. 19. Learned counsel for the Petitioner states that an appeal will be instituted within four weeks of the uploading of this order. If such appeal is indeed instituted within four weeks of the uploading of this order, the Appellate Authority should consider that this Petition was inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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