Failure to attend Assessment Proceedings cannot be regarded as a violation of principles of natural justice

Karvy Innotech Ltd Vs Deputy Commissioner (ASSMT) SGST Department (Kerala High Court) While considering the question whether the petitioner was deprived of an opportunity of hearing, this Court bears in mind that, by Ext.P7, petitioner had sought only for two week’s time. By Ext.P9 he had only sought for one more week’s time and by Ext.P10 he sought for a further two weeks time. Thus practically every request for adjournment was granted with a specific rider that ‘no further adjournment will be given’. In spite of the above, further opportunities were granted to the petitioner,...