HC Quashed Assessment Order as Assessee Wasn’t Aware of SCN & Order Uploaded on Portal | Directed to Provide Another Opportunity

Case Details: Amnet Systems (P.) Ltd. v. State Tax Officer - [2024] 163 taxmann.com 142 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• Ms. Clintly Johny & Rupesh Sharma for the Petitioner. 
• V. Prashanth Kiran, GA (T) for the Respondent.

Facts of the Case

The petitioner was aggrieved by the assessment order passed against it. It filed writ petition and contended he was unaware of these notices and the impugned assessment orders since they were uploaded on the portal without being served on the petitioner through any other mode. It was also contended that the department passed the order without providing opportunity of being heard and a large tax demand was confirmed without a reasonable opportunity.

High Court Held

The Honorable High Court noted that the documents on record indicated that the assessment orders were preceded by an intimation and a show cause notice. The assessment orders also disclosed that three opportunities were provided to the petitioner for a personal hearing in December 2023.

However, the petitioner did not participate in proceedings and therefore could not place its objections on record with regard to the tax demand. Therefore, solely for the purpose of providing an opportunity to the petitioner, the impugned assessment orders were interfered with. The Court also directed the Assessing Officer to provide a reasonable opportunity to the petitioner including a personal hearing, and thereafter issue fresh assessment orders within two months.