HC Remanded Matter for Fresh Consideration Allowing Submission of Additional Documents to Establish Exemption
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Case Details: Tvl. Hosur Builders v. Assistant Commissioner (ST)(FAC) - [2024] 165 taxmann.com 122 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- S. Durairaj for the Petitioner.
- Mrs K. Vasanthamala, GA (T) for the Respondent.
Facts of the Case
The petitioner was awarded contracts by the Coimbatore Municipal Corporation for providing services in relation to cleaning of drains, sanitary work and solid waste management. It received a show cause notice in respect of audit observation for which the petitioner replied and contended that audit observation was liable to be dropped on account of exemption under Notification No.12/2017. However, the department issued order rejecting exemption claim. It filed writ petition against the order.
High Court Held
The Honorable High Court noted that the petitioner had provided the relevant work orders as enclosures to reply. In spite of providing such documents, the claim for exemption was rejected on the ground that the petitioner did not provide the contract agreement. However, the contract agreement was not called for by the department and the petitioner would have submitted other documents such as certificates from the Coimbatore Municipal Corporation if called upon to produce the same. Therefore, the Court held that the order was to be set aside and matter was required to be remanded for fresh consideration after giving opportunity to assessee.
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