Set aside the order passed without providing opportunity of hearing and directed Revenue to conduct afresh proceeding

Last updated: 19 June 2023

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The Madras High Court has set aside an order passed by the Assistant Commissioner (ST) against M/s. SHIDO Pharma. The court found that the petitioner was not granted a proper opportunity to be heard, violating the principles of natural justice. Consequently, the Revenue Department has been directed to conduct the proceedings afresh.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST) [W.P. Nos. 10371 to 10373 of 2023 and W.M.P Nos. 10334 to 10336 of 2023 dated April 03, 2023] held that opportunity of being heard was not granted to the assessee, which is contrary to the principle of natural justice, hence set aside the impugned order and directed the Revenue Department to conduct proceeding afresh.

Citation :
W.P. Nos. 10371 to 10373 of 2023 and W.M.P Nos. 10334 to 10336 of 2023 dated April 03, 2023

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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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