2024 (9) TMI 230 - HC - GST

Tax Notice Challenged: Beedi Trader Wins Right to Present Additional Evidence and Representations

HC Madras allowed a writ petition challenging a tax notice, granting the petitioner (Beedi trader) an opportunity to appear before the tax authority and ... Violation of principles of natural justice - non application of mind - impugned order has been passed without considering the petitioner's objection - Revenue would submit that the petitioner has submitted his reply on 25.03.2024 and the respondent authority would now redo the assessment taking into account the objection / reply. HELD THAT:- The petitioner is granted liberty to appear before the respondent on 11.09.2024 and it is open to the petitioner to submit additional representation and also furnish documents in support of his contention. If any such submission / materials are placed, the same shall be considered and orders shall be passed, after affording the petitioner reasonable opportunity of personal hearing. Petition disposed off. The High Court of Madras heard a Writ Petition challenging an order for not considering the petitioner's objection. The petitioner, engaged in Beedi Trading, was issued notices regarding tax discrepancies. The petitioner submitted objections electronically, but the order stated otherwise. The court granted the petitioner a chance to appear before the respondent authority to provide additional representation and documents. The Writ Petition was disposed of with no costs.