Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice

Last updated: 10 March 2023

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Quick Summary

The Madras High Court has ruled that assessment orders issued without giving the assessee a chance to be heard are invalid. The court quashed the orders passed by the Revenue Department against M/s. Novateur Electrical & Digital Systems Pvt. Ltd. and sent the matter back for reconsideration. The Revenue Department has been instructed to provide a hearing and consider the assessee's response before issuing fresh orders.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and Ors. [W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023] has quashed the assessment orders passed by the Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee. Remanded the matter back to the Revenue Department for fresh consideration on merits and in accordance with the law. Directed the Revenue Department to pass the final orders after adhering to the principles of natural justice including granting the opportunity of hearing to the assessee.

Citation :
W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023

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1999

(Excl. of GST ₹359)

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3499

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4999

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Judgement posted by

Bimal Jain

Service

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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