Opportunity should be granted to Assessee to be heard in person: Delhi HC

Shree Padma Industries Vs Union of India & Ors. (Delhi High Court)

The Hon’ble Delhi High Court in the case of M/s. Shree Padma Industries v. Union of India [Writ Petition (Civil) No. 6274 of 2024 dated May 17, 2014] remitted back the matter and it was held that that the one opportunity of being heard should be granted to the Assessee.

Facts:

M/s. Shree Padma Industries (“the Petitioner”) was served a Show Cause Notice dated September 29, 2023 (“the Impugne

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