Assessee should respond to the SCN and take all grounds before the authority, and if aggrieved, should avail an alternate statutory remedy of appeal

Last updated: 21 October 2024

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The Bombay High Court has dismissed a writ petition, reinforcing the principle that assessees must first respond to Show Cause Notices (SCNs) and present all their arguments to the relevant authority. The court found the SCN in this case was not vague and that the petitioner had not raised genuine concerns about it initially. If an assessee is aggrieved by the authority's decision, they should then pursue the statutory appeal process rather than immediately filing a writ petition.

Court :
Bombay High Court

Brief :
The Hon'ble High Court of Bombay in the case of Viswaat Chemicals Ltd. &Anr. v. Union of India [Writ Petition (L) No. 27725 of 2024 dated October 14, 2024] dismissed the writ petition and held that an Assessee should respond to the Show Cause Notice ("SCN") and taken all grounds before the authority, and if aggrieved, should have availed the alternate statutory remedy of appeal.

Citation :
Writ Petition (L) No. 27725 of 2024 dated October 14, 2024

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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