DHC order dated: 18-05-2022

Hon’ble Delhi High Court quashed Assessment Order, Notice of demand and Penalty notice passed on 23-05-2021 during COVID-19 where show cause notice and draft assessment order were issued during lockdown and the assessee could not file any reply. The court further was of the view that filing of earlier replies was not relevant as the petitioner had independent statutory right to file a reply to the show cause notice and draft assessment order. DHC also rejected the revenue argument of availability of alternative remedy to the assessee where there is violation of principle of natural justice to hold the maintainability of WRIT.