Madras HC Set Aside Demand Order Since Notice Was Not Sent on Email of Petitioner
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 25 October, 2023
Latest from Taxmann
Case Details: R. Soundararajan & Co. v. Deputy Tax Officer - [2023] 155 taxmann.com 385 (Madras)
Judiciary and Counsel Details
-
- Mrs S. Srimathy, J.
- N. Viswanathan for the Petitioner.
- B. Saravanan for the Respondent.
Facts of the Case
In the present petition, the petitioner challenged the assessment order on the ground that no notice was given to the petitioner before passing the order. It was also submitted that the notice was not sent on registered e-mail id and no opportunity of hearing was provided before passing demand order.
High Court Held
The Honorable High Court noted that the department sent the notice to the some other e-Mail id, which was not the e-Mail id of the petitioner. The petitioner came to know about the notice only after receipt of the impugned order. Therefore, the Court noted that it was clear violation of principles of natural justice as no hearing opportunity was given before passing of adverse order.
Thus, it was held that the impugned order raising demand was liable to be quashed and the petitioner was granted time to submit its objections and thereafter, the department would re-adjudicate matter.
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
