HC Set Aside Order as Reply to SCN Wasn’t Considered by AO Before Passing Demand Order

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Latest from Taxmann

show cause notice

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.

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