Matter to Remitted Back for Re-adjudication Since Hearing Was Fixed Prior to Reply Furnished By Assessee | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 28 February, 2024
Latest from Taxmann
Case Details: GAC Shipping India (P.) Ltd. v. Sales Tax Officer - [2024] 159 taxmann.com 686 (Delhi)
Judiciary and Counsel Details
-
- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Joseph Kodianthara, V. Shyamohan, Ms Eshita Baruah, Abraham Joseph Marcos & Ms Tissy Annie Thomas, Advs. for the Petitioner.
- Rajeev Aggarwal & Ms Samridhi Vats, Advs. for the Respondent.
Facts of the Case
In the present case, a show cause notice was issued proposing demand against assessee and thereafter order under section 73 was passed against assessee. It filed writ petition and contended that no intimation of hearing was given to assessee and order was cryptic and did not give reasons and it merely stated that reply submitted by assessee was not to be found satisfactory.
High Court Held
The Honorable High Court noted from the records that a hearing was fixed prior to reply furnished by assessee. Moreover, it was mentioned in the impugned order that the reply was unsatisfactory and the assessee had failed to submit substantial proof in support of its reply but didn’t provide hearing opportunity to substantiate its claim or clarify its reply or furnish further documents/details.
Therefore, the Court held that the assessee was not provided adequate opportunity to defend show cause notice by way of hearing. Thus, the Court concluded that the order could not be sustained and matter was liable to be remitted to 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
CA | CS | CMA
