Order liable to be set aside when no reasonable opportunity to submit reply is provided to Assessee after issuance of SCN

Last updated: 19 January 2024

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The Madras High Court has set aside an order against Brakes India (P.) Ltd. because the company was not given a reasonable chance to respond to a Show Cause Notice. The notice was received via email on the same day as the scheduled personal hearing, leaving no time for a proper reply. The court emphasised the importance of providing adequate opportunity for assessees to present their case before any order is passed.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Brakes India (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 36439 of 2023 dated January 3, 2024] allowed the writ petition, thereby setting aside the Impugned Order in case where no reasonable opportunity is provided to the Assessee to submit reply after issuance of Show Cause Notice ("SCN") as the SCN is received via Email on the same day of the personal hearing.

Citation :
W.P. No. 36439 of 2023 dated January 3, 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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