Madras HC Set Aside Non-speaking Order Which Failed to Consider Reply/Objections Made by Assessee
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 5 December, 2023
Latest from Taxmann
Case Details: Chennai Silks v. Assistant Commissioner (ST) (FAC) - [2023] 157 taxmann.com 65 (Madras)
Judiciary and Counsel Details
-
- Krishnan Ramasamy, J.
- T.R. Ramesh for the Petitioner.
- V. Prashanth Kiran for the Respondent.
Facts of the Case
The petitioner was engaged in business of trading of garments and other allied items. The GST department issued an intimation in Form DRC- 01A with regard to ascertained tax liability under Section 74 wherein, issues were mainly concerned with reconciliation of returns and books, ITC verification with GSTR-2A among other things.
The petitioner had replied and thereafter, DRC-01 show cause notice was issued which was also replied but an order came to be issued by department without considering replies. It filed writ petition against the order.
High Court Held
The Honorable High Court noted that once assessee filed reply/objections pursuant to show cause notice, it was bounden duty of revenue to pass a speaking order, providing reasons for rejection of the reply/objections raised by assessee. In instant case, the GST department admittedly, failed to consider reply/objections made by petitioner pursuant to show cause notice and passed a non-speaking order.
Therefore, the failure on part of revenue to address reply/objections of petitioner by a speaking order, would vitiate impugned proceedings. Thus, the Court held that the impugned order was to be set aside and matter was to be remitted back for re-considerations.
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
