No Interference Needed With Assessment Order Where Petitioner Was Given Extra Time to Reply But he Did Not Respond | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 24 November, 2023
Latest from Taxmann
Case Details: Nelson Travels v. Assistant Commissioner (ST) - [2023] 156 taxmann.com 524 (Madras)
Judiciary and Counsel Details
-
- Krishnan Ramasamy, J.
- Baskaran for the Petitioner.
- Ms K. Vasanthamala, Adv. for the Respondent.
Facts of the Case
In the present case, the petitioner filed writ petition against the assessment order and contended that in spite of the request made by the petitioner, the said impugned order was passed without providing any opportunity for personal hearing. Also, a rectification application was also filed by petitioner since there was some error in impugned order but the application was not considered till date.
High Court Held
The Honorable High Court noted that impugned order came to be passed on 22-6-2023, wherein it had been clearly stated that notice for personal hearing was provided vide reminders dated 16-11-2022, 28-10-2022 and 15-5-2022. Further, the Court noted that the petitioner had asked for extension of time on 27-2-2023 and 29-3-2023 and in spite of same, no reply was filed by petitioner.
Therefore, the Court held that no interference was required with regard to said order since ample opportunity was already provided. However, the Court directed department to consider the rectification application and pass appropriate order.
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
