Order Confirming Demand of Tax, Interest & Penalty to Be Set Aside If It Didn’t Contain Reasons for Rejecting Assessee’s Reply | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 6 March, 2024
Latest from Taxmann
Case Details: Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST)(FAC) - [2024] 160 taxmann.com 48 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- Adithya Reddy for the Petitioner.
- Mrs K. Vasanthamala for the Respondent.
Facts of the Case
In the present case, the petitioner filed writ petition and challenged assessment order primarily on the ground that the said order was unseasoned. It was also contended that assessing officer merely referred to reply to show cause notice and recorded that reply was not acceptable.
High Court Held
The Honorable High Court noted that the said order did not contain any reasons for rejecting petitioner’s reply and for confirming proposed levy of tax, interest and penalty. It was merely mentioned that such reply was not acceptable and didn’t contain any reasons for rejecting the petitioner’s reply and for confirming the proposed levy of tax, interest and penalty notwithstanding such reply.
Therefore, the impugned order, which was completely unseasoned, was to be set aside and matter was remanded for reconsideration and revenue was directed to provide a reasonable opportunity to petitioner.
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
