High Court quashes notices for 2014-15 tax year, criticizes Department's oversight.

The High Court quashed the impugned notices dated November 12, 2020, and December 18, 2020, without requiring affidavits in response to the petitioner's challenge regarding the notice issued for the financial year 2014-15. The court criticized the Department for failing to consider the petitioner's representation and questioned the mistake made by the assessing officer in issuing the notice. The writ petition, numbered W. P. A. No. 3915 of 2021, was disposed of accordingly.

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Issues:
Challenge to impugned notice dated November 12, 2020 regarding financial year 2014-15.

Analysis:
The petitioner challenged the notice issued by the Superintendent Range-IV, CGST and Central Excise Shyamnagar Division, pertaining to the financial year 2014-15. The petitioner contended that the notice was illegal and against the law since the assessment for that financial year had already been finalized and was under appeal. The respondents admitted that the notice was issued due to a mistake by the assessing officer. The petitioner had made a representation against the notice, dated November 30, 2020, which the Department failed to consider. The respondent claimed that the representation was misplaced, which the court criticized, questioning how such a mistake could occur in an office dealing with completed assessments. After considering the arguments and examining the records, the High Court disposed of the writ petition by quashing the impugned notices dated November 12, 2020, and December 18, 2020, without requiring affidavits. The writ petition, numbered W. P. A. No. 3915 of 2021, was consequently disposed of in accordance with this decision.

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