Assessee should be granted opportunity of personal hearing


Last updated: 02 September 2024
Quick Summary
The Madras High Court has overturned an assessment order because the tax authorities failed to provide the assessee with a proper opportunity for a personal hearing to address discrepancies. The court allowed the assessee to submit a reply to the show cause notice and ordered a fresh assessment within three months, subject to the assessee remitting 10% of the disputed tax demand.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Haarine Associates v. Assistant Commissioner (ST)(FAC) [Writ Petition No.15691 of 2024 and W.M.P.Nos.17100 to 17102 of 2024 dated June 24, 2024], set aside an assessment order because the order was issued without providing an opportunity to address the discrepancies. Consequently, the court agreed with the Assessee to remit 10% of the disputed tax demand within two weeks and allowed the submission of reply to the show cause notice ("the SCN").

Citation :
Writ Petition No.15691 of 2024 and W.M.P.Nos.17100 to 17102 of 2024 dated June 24, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 124
downloaded 216 times

Comments




CCI Pro

Follow us
add to google news


Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
21 July 2026
Chartered Accountant

Keshri & Associates

Thiruvananthapuram

CA

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 15 July 2026
CA Articles

Kinjal H Shah & Co.

Mumbai

CA Foundation

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details