HC Set Aside Order as Reply to SCN Wasn’t Considered by AO Before Passing Demand Order
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 January, 2024
Latest from Taxmann
Case Details: MakeMyTrip (India) (P.) Ltd. v. State Tax Officer - [2024] 158 taxmann.com 492 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- Harish Bindumadhavan for the Petitioner.
- V. Prashanth Kiran for the Respondent.
Facts of the Case
The petitioner (MakeMyTrip) was an intermediary providing services in relation to hotel accommodation. The department issued show cause notice and the petitioner submitted the reply. However, the order was passed without considering the reply and it filed writ petition against the order.
High Court Held
The Honorable High Court noted that non-consideration of the reply to the show cause notice certainly prejudices the petitioner and denies a reasonable opportunity to establish its position. Therefore, it was held that the impugned order was liable to be set aside and the matter was remanded for fresh consideration.
The Court also directed the department to pass a reasoned order within a period of four weeks from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner.
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
