Proper Officer had to at least consider the reply on merits and then form an opinion

Last updated: 24 June 2024

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The Delhi High Court has ruled that a Proper Officer must thoroughly consider a taxpayer's reply on its merits before forming an opinion and issuing an order. In this case, Mitsubishi Electric India (P.) Ltd. had submitted detailed replies to a show cause notice, but the Proper Officer issued an order without adequately considering them. The court found this approach unsustainable and set aside the order, directing a fresh adjudication with a personal hearing.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on merits and then form an opinion.

Citation :
W.P. (Civil) No. 7443 of 2024 dated May 22, 2024

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Attached File : 671907_5700_mitsubishi_electric_india_private_limited.pdf

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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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