Tax Assessment Orders passed while Managing Director was detained in a foreign nation are unsustainable – Kerala HC

Atlas Jewellery (P) Ltd Vs Deputy Commissioner (Kerala High Court) Tax Assessment: Orders passed while the Managing Director was detained in a foreign nation are unsustainable – Violation of principles of natural justice:  High Court of Kerala. It is proclaimed in Atlas Jewellery [P] Ltd Vs. The Deputy Commissioner & Ors (W.P.(C) No. 21798 of 2021, Dt: 08.11.2021) that the principle of natural justice has twin ingredients, firstly opportunity to show cause and of being heard should be given, it must be a real opportunity and not an unreal one, the right to a fair hearing is essential an...