Cadila Pharmaceuticals Ltd. v. Add. CIT(2023) 334 CTR 57 (Guj)( HC)

S. 144C : Reference to dispute resolution panel-Principle of natural justice-Only one day time was given to file reply-Matter remanded.[S. 92CA, Art. 226]

Allowing the petition the Court held that  ground of non-affording the opportunity and breach of principles of natural justice, the Court needs to Intervene. Effective efficacious remedy available is also no ground. On the facts only one day time was given to file reply. Matter is remanded for providing opportunity to the assessee from the stage it had been denied by following the statutory provisions. (AY. 2018-19)