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Gujarat High Court

Dastan Residency Through Joga Singh ... vs National E-Assessment Centre Delhi on 19 May, 2021

Author: Nirzar S. Desai

Bench: Nirzar S. Desai

      C/SCA/7461/2021                               ORDER DATED: 19/05/2021




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 7461 of 2021

======================================
     DASTAN RESIDENCY THROUGH JOGA SINGH KALRA
                        Versus
         NATIONAL E­ASSESSMENT CENTRE DELHI
======================================
Appearance:
MR. HARDIK V VORA(7123) for the Petitioner
for the Respondent Nos. 1, 2
======================================

 CORAM: HONOURABLE MR. JUSTICE NIRZAR S. DESAI

                             Date : 19/05/2021

                                ORAL ORDER

1. Heard learned advocate Mr. Hardik Vora for the petitioner.

2. Learned advocate Mr. Vora submits that impugned assessment order was passed on 13th April, 2021 whereas time to reply the show cause notice was given upto 15th April, 2021. According to the learned advocate Mr. Vora, the authority could have waited till the show cause notice is replied and after considering the reply of the petitioner, the impugned order could have been passed. But, since the impugned assessment order was passed on 13th April, 2021 as can be seen from the date mentioned in the assessment order on page no.13 - Annexure­A to the petition and the averments made in the petition, that amounts to violation of principles of natural justice.

3. Learned advocate Mr. Vora relies upon the order dated 6th April, 2021 passed in Special Civil Application no.6215 of 2021 in case of Royal Lake City Vs. National E­Assessment Centre and prays for similar relief.

C/SCA/7461/2021 ORDER DATED: 19/05/2021

4. In view of the aforesaid submissions and considering the order dated 6th April, 2021 passed in Special Civil Application no.6215 of 2021, issue Notice to the respondent, returnable on 21st June, 2021. Till the next date of hearing, the effect and operation of the impugned assessment order dated 13th April, 2021 for the Assessment Year 2018­19 at Annexure­A to the petition shall remain stayed.

Over and above the regular mode of service, Direct service is permitted.

(NIRZAR S. DESAI, J.) AMAR RATHOD...