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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order and consequential recovery proceedings were liable to be set aside for want of a reasonable opportunity to contest the tax demand and whether the matter should be remanded.
Analysis: The petitioner was able to show that the proceedings were not effectively participated in, while the respondents relied on portal-based communication, intimation, show cause notice, and an offered personal hearing. In the circumstances, the matter was treated as requiring reconsideration on terms, with the petitioner being directed to remit 10% of the disputed tax demand and thereafter file a reply. The authority was then required to afford a reasonable opportunity, including personal hearing, and pass a fresh order.
Conclusion: The impugned assessment order was set aside conditionally, the matter was remanded for fresh consideration, and the recovery proceedings were also set aside.
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