HC Set Aside Order Since Proper Officer Didn’t Consider Detailed Reply of Assessee & Failed to Apply Mind
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 19 April, 2024
Latest from Taxmann
Case Details: Charu Overseas (P.) Ltd. v. Union of India - [2024] 161 taxmann.com 513 (Delhi)
Judiciary and Counsel Details
-
- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Rajesh Jain, Virag Tiwari, Ramashish, & Ms Tanya Saraswat, Advs. for the Petitioner.
- Sahaj Garg, SPC, Rajeev Aggarwal, ASC, Prateek Badhwar, Ms Shaguftha H. Badhwar, Ms Samridhi Vats, Advs. for the Respondent.
Facts of the Case
The petitioner received a show cause notice (SCN) from the department proposing a demand. It submitted detailed reply but the proper officer passed the order holding that the reply was incomplete, not supported by adequate documents, unclear and unsatisfactory and demand was confirmed. It filed writ petition against the order.
High Court Held
The Honorable High Court noted that the SCN contained separate headings for different allegations. The petitioner submitted detailed reply but the proper officer passed cryptic order without taking into consideration the reply and not even applied mind to consider reply. The Court also noted that any further details could have been specifically sought from the petitioner if the officer was of the view that any further details were required.
However, the record did not reflect that any such opportunity was given to the petitioner. Therefore, the Court held that the impugned order was to be set aside and the matter was remitted to the proper officer for re-adjudication.
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
