Granting short period of time for filing reply violates the legal right of assessee

Last updated: 07 November 2023

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The Madras High Court has ruled that giving an assessee a very short period to file a reply to a notice does not constitute a fair opportunity to be heard. This decision arose from a case where the tax department issued a show cause notice and then demanded documents within a mere two days, which the court found to be a violation of natural justice. Consequently, the court set aside the original assessment order and ordered the tax department to provide a further hearing.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] allowed the writ petition and held that, the granting short period of time to file reply would not amount to the fair opportunity of hearing to assessee, as the contravention of the said principle would lead to the violation of the legal right of the assessee to defend during the adjudication proceeding.

Citation :
W.P. No. 30494 of 2023 dated October 20, 2023

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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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