Order and SCN are liable to be set aside when reply and documents filed by the Assessee with the Auditor are not taken into consideration

Last updated: 20 June 2024

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Quick Summary

The Delhi High Court has ruled that tax orders and show cause notices (SCNs) can be invalidated if the auditor fails to consider the taxpayer's submitted replies and supporting documents. In a case involving Samsung India Private Limited, the court found the Impugned Order unsustainable because the proper officer did not properly review the detailed response and evidence provided by the petitioner. The court emphasised that if further information was needed, it should have been explicitly requested from the assessee.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Samsung India Private Limited v. Union of India [W.P. (C) No. 7351 of 2024 dated May 21, 2024] allowed the writ petition and set aside the Impugned Order and Show Cause Notice on the ground that the reply and documents filed by the Assessee with the Auditor are not taken into consideration.

Citation :
W.P. (C) No. 7351 of 2024 dated May 21, 2024

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Attached File : 671907_5697_samsung_india_electronics_private_limited.pdf

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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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