TaxTMI Login
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.
Just a moment...
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.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned order dated 16.03.2022 passed under Section 74 (and penalty under Section 73(10)) can be set aside on the ground that the authority did not consider the petitioners reply and did not grant a reasonable opportunity of personal hearing, and whether the matter should be remitted for fresh consideration.
Analysis: The petitioner filed a reply to the show-cause notice prior to the impugned order. The impugned order was passed without affording the petitioner a sufficient opportunity to produce documents or to be heard in person. The absence of a reasonable opportunity to present relevant submissions and documents engages principles of natural justice and procedural fairness. In light of the procedural defect, a remedy that permits fresh consideration by the authority after affording the petitioner a proper opportunity to be heard is appropriate. The remedial directions include setting aside the impugned order, permitting submission of the reply and documents on a specified date, affording a sufficient hearing, and directing final decision within a limited time frame.
Conclusion: The impugned order dated 16.03.2022 is set aside and the matter is remitted to the authority for fresh consideration after affording the petitioner a reasonable opportunity of personal hearing; the petition is allowed in favour of the assessee.
TaxTMI 
