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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 orders deserved to be quashed and the matters remanded for fresh consideration on the ground of violation of principles of natural justice, subject to a condition of partial deposit.
Analysis: The assessment proceedings were initiated by notice under the GST regime and included intimation, show cause notice, and personal hearing notices. Although the petitioner remained negligent in not contesting the proceedings until the bank attachments were issued, the impugned assessment orders had been passed without affording a hearing. In those circumstances, interference was warranted to enable the petitioner to contest the tax demand, but only on terms to protect revenue interest. The petitioner agreed to remit 12.5% of the disputed tax demand under each assessment order as a condition for remand.
Conclusion: The assessment orders were quashed and the matters were remanded for reconsideration, subject to payment of 12.5% of the disputed tax demand in each case, filing of a reply, and grant of a reasonable opportunity including personal hearing.
Final Conclusion: The writ petitions were allowed in part with conditional remand, and the bank attachments were raised subject to compliance with the stipulated terms.
Ratio Decidendi: An assessment order passed without affording the assessee a hearing can be interfered with and remanded for reconsideration, even where the assessee was negligent, provided appropriate conditions are imposed to safeguard revenue.
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