Right of personal hearing is fundamental right, which petitioner cannot be deprived off: HP HC

Inox Wind Limited Vs Assessment Unit (Himachal Pradesh High Court)

Assessment proceedings against the petitioner were started and completed on 23.01.2018 and on the same day penalty proceedings were initiated. Appeal against the assessment order got dismissed on 14.11.2022. After this department issued penalty notice u/s 271 (1) (c) 0n 27.03.2024, calling upon the petitioner to submit its response on 28.03.2024 and finally fixed for arguments on 29.03.2024, on which case was finally decided.

It was argued on behalf of petitioner that show cause notice was issued to grant opp

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