In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

Jindal Realty Limited Vs National Faceless Assessment Centre (Delhi High Court) In the present case, as no prior show cause notice as well as draft assessment order had been issued, there is a violation of principle of natural justice as well as mandatory procedure prescribed under ‘Faceless Assessment Scheme’ and as stipulated in Section 144B of the Act. It is a settled law that when there is a violation of principles of natural justice, the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition. Keeping in view the aforesaid, the...