Case Details: R. Soundararajan & Co. v. Deputy Tax Officer - [2023] 155 taxmann.com 385 (Madras)
Judiciary and Counsel Details
- Mrs S. Srimathy, J.
- N. Viswanathan for the Petitioner.
- B. Saravanan for the Respondent.
Facts of the Case
In the present petition, the petitioner challenged the assessment order on the ground that no notice was given to the petitioner before passing the order. It was also submitted that the notice was not sent on registered e-mail id and no opportunity of hearing was provided before passing demand order.
High Court Held
The Honorable High Court noted that the department sent the notice to the some other e-Mail id, which was not the e-Mail id of the petitioner. The petitioner came to know about the notice only after receipt of the impugned order. Therefore, the Court noted that it was clear violation of principles of natural justice as no hearing opportunity was given before passing of adverse order.
Thus, it was held that the impugned order raising demand was liable to be quashed and the petitioner was granted time to submit its objections and thereafter, the department would re-adjudicate matter.
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