Appellate Authority Can’t Proceed Further With Matter if SCN Was Issued by an Incompetent Officer | HC
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Case Details: Rahul Packaging v. Union of India - [2024] 162 taxmann.com 36 (Delhi)
Judiciary and Counsel Details
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- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Ms Aakriti Dhawan, Mayank Jain, Parmatma Singh & Madhur Jain, Advs. for the Petitioner.
- Ms Neha Malik, Standing Counsel & Sahil Malik, Adv. for the Respondent.
Facts of the Case
The petitioner had filed refund application which was rejected by the department and the adjudication order was passed. The Adjudication order was preceded by Show Cause Notice (SCN) proposing to reject application seeking refund. The petitioner filed appeal and contended that SCN was issued by a Superintendent and he was not competent authority to issue SCN. However, the Adjudicating Authority passed order.
The Appellate Authority held that since SCN was issued by a Superintendent, who was not a competent authority, and reply to SCN had been considered and examined by Superintendent, who was not a competent authority and only competent authority under law could have examined reply to SCN and Adjudicating Authority had not applied its independent mind while rejecting refund. But it proceeded to consider case of petitioner on merits and upheld rejection of refund application and appellant filed writ petition.
High Court Held
The Honorable High Court noted that in the present case, the Appellate Authority held that the SCN was issued by an incompetent officer and it proceeded to consider case of petitioner on merits and upheld rejection of refund application. However, the Appellate Authority could only quash SCN and proceedings emanating therefrom while reserving right of Proper Officer to initiate appropriate proceedings. Therefore, it was held that the order passed by Appellate Authority was liable to be set aside.
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