The Madras High Court passed an order on 18th of April, 2023 in which it set aside the impugned order where the petitioner was only given 13 hours to file for a reply for a show cause notice. This was seen in the case of Sundaresan Suresh Kumar v. Assessment Unit and Anr. (W.P.No.11529 of 2023 And W.M.P.Nos.11422 to 11424 of 2023) and the case was presided over by The Honourable Mr. Justice M. Dhandapani
FACTS OF THE CASE:
The petitioner filed a writ petition seeking an issue of a Writ of Certiorarified Mandamus. The petitioner is an assessee under the respondents and was asked to file the first show cause notice on 06.03.2023 and due time was till 09.03.2023. The petitioner filed the same.
He later asked on the 25th of March for some time to fill the additional details regarding PAN details of the dealers among others. His application was rejected and he was given a second show cause notice. Only 13 hours was given to file a reply for the same. Hence this petition.
JUDGEMENT:
The counsel representing the petitioner contended that giving only 13 hours to file reply for show cause notice is a violation of principles of natural justice. The petitioner is filing this petition only to the extent of asking for more tome to give the required details.
The learned single judge after listening to the contentions of both parties, passed an order setting aside the impugned notice by the respondents and directing them to consider the matter afresh and after providing opportunity to the petitioner within four weeks after this order.
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JUDGEMENT REVIEWED BY SWETA SHOUMYA