HC Dismissed Writ as Assessee Didn’t Avail Opportunity of Personal Hearing Nor Submitted Explanation Clarifying Discrepancies
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 11 November, 2024
Latest from Taxmann
Case Details: Max Hair Clinic (P.) Ltd. v. State Tax officer - [2024] 167 taxmann.com 553 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
-
N. Viswanathan, for the Petitioner.
-
T.N.C. Kaushik, Addl. Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was served with a notice to show cause as to why the entire input tax credit availed on the basis of the invoices issued by the supplier, whose registration was suspended, should not be paid along with interest. Thereafter, demand order was issued and it filed writ petition to challenge the demand and penalty order and contended that the order was passed without affording any opportunity of personal hearing.
The department submitted that the petitioner did not respond to the notice and it was provided ample opportunity. It was also provided reminder notice and personal hearing opportunity but the same was not availed by the petitioner.
High Court Held
The Honorable High Court noted that the petitioner had not availed opportunity of personal hearing nor submitted explanation clarifying discrepancies pointed out in show cause notice. Moreover, the Court also noted that the petitioner filed writ petition without exhausting the alternative remedy of appeal. Therefore, it was held that the impugned order passed by the department was justified and the writ petition was not maintainable.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
