https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=402368 https://www.taxtmi.com/caselaws?id=402368 Violation of principles of Natural Justice - Validity of assessment order - assessment order assailed on the ground that the said orders have been passed at the fag end of the limitation period, that too during the period when the lockdown announced by the State Government was in force - HELD THAT:- Admittedly, as can be seen from the G.O. Ms. No. 45, General Administration, dated 22.03.2020, issued by the Government of Telangana, wherein it is stated that consequent upon the Covid-19 being declared as a pandemic by the World Health Organization, the State Government, as an emergency measure to prevent and contain the spread of virus, is notifying lockdown in the entire State of Telangana with immediate effect, initially till 31 March 2020. By the said G.O issued, the Government had prescribed certain regulations and measures to be followed during the said period. The said period of lockdown was extended from time to time till the end of June, 2020. It is only thereafter, certain relaxations were given. It is not the case of the respondent authorities that the petitioners belong to the category of business entities/ undertakings whose activities were permitted by the above regulations. On the contrary, it is the case of the petitioners that the petitioners being commercial establishments, offices were required to keep their businesses closed upon issue of the above G.O by the Government of Telangana, with immediate effect. If the petitioners had not complied with the above regulation and had kept their offices functioning thereby violating the same, the petitioners were liable to be proceeded against under the provisions of Epidemics Diseases Act, 1897 and the Disaster Management Act, 2005 - Taking note of the regulation no.7 and also the consequences of violation thereof specified in regulation no.22, the petitioners cannot be expected to keep their business establishments, offices functioning after 22.03.2020. While on one hand the petitioners acted in consonance / compliance with the Government order issued to prevent and contain the spread of virus, the assessing authority on the other hand fastened the petitioners with the liability to tax by passing the impugned order of assessment, behind their back. The said action on the part of the respondent authorities cannot be upheld even though the authority may have compelling reasons to do so, having regard to the limitation to make assessment getting over - this court is of the view that the petitioners were prevented to represent themselves before their respective assessing authorities for getting the assessments completed from 22.03.2020 onwards. The impugned order of assessment passed by the respective assessment authorities would have to be considered as having been passed without affording adequate opportunity to the petitioners and as such is in violation of principles of natural justice - the matters are remitted back to the respective authority to pass orders afresh after issuing notice to the concerned petitioner - Petition allowed by way of remand. Case-Laws VAT and Sales Tax Wed, 02 Dec 2020 00:00:00 +0530