High Court quashes DRC-1A passed without giving opportunity of being heard

Last updated: 11 September 2020
Quick Summary
The Gujarat High Court has quashed a Demand and Recovery Certificate (DRC-1A) issued to a businessman, finding that it was passed without providing him a proper opportunity to be heard. The court noted that the businessman, who was advised not to travel due to age and medical reasons, had informed the authorities of his inability to attend a summons. Despite this, a significant tax liability was determined, and his property was provisionally attached. The High Court has remitted the matter back to the authorities for a fresh hearing, ensuring the businessman's right to present his case.

Court :
Gujarat High Court

Brief :

Citation :
R/SPECIAL CIVIL APPLICATION NO. 9527 of 2020

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