HC Set Aside the Order as the Right to Fair Hearing Was Compromised Where SCN Was Not Uploaded
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 20 March, 2024
Latest from Taxmann
Case Details: Khanna Polyrib (P.) Ltd. v. State of U.P. - [2024] 160 taxmann.com 456 (Allahabad)
Judiciary and Counsel Details
-
- Surendra Singh & S. D. Singh, JJ.
- Shubham Agrawal for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
In the present case, the department issued a notice imposing penalty on the petitioner but the dashboard on the portal operated by the petitioner only disclosed reference number, issue date, due date to reply, requirement of personal hearing, section description under which notice was issued but file was not attached. It filed writ petition against the order levying penalty since the portal did not contain the notice that was necessary to be attached.
High Court Held
The Honorable High Court noted that due to inadvertent error, the notice remained to be uploaded by way of attachment. It is beyond doubt that the petitioner had a perfect right to object to the show cause notice and he had a near perfect right to personal hearing.
Also, the perusal of the print out of the dashboard display clearly indicated that the GST authority also did not seek to deny such right to the petitioner. However, owing to such inadvertent error, right of petitioner to object to the notice and his right to hearing was completely compromised. Therefore, the Court held that impugned order to be set aside with liberty to GST authority to proceed in accordance with law.
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
