HC Quashed Order Rejecting ITC Claim of Assessee as Proper Officer Hadn’t Applied His Mind to Reply Submitted by Assessee

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  • Last Updated on 18 May, 2024

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ITC claim

Case Details: Kaycee Polymers (P.) Ltd. v. Union of India - [2024] 162 taxmann.com 507 (Delhi)

Judiciary and Counsel Details

  • Sanjeev Sachdeva & Ravinder Dudeja, JJ.
  • Rajesh Jain, Virag Tiwari, Ramashish & Ms Tanya Saraswat, Advs. for the Petitioner.
  • Anurag Ojha & Subham Kumar, Advs. for the Respondent.

Facts of the Case

The petitioner was engaged in the business of manufacturing and supply of plastic products. The department issued a show cause notice proposing a demand of Rs. 50,00,080.00 against the petitioner. It filed a detailed reply but the demand along with penalty was raised against the petitioner. The petitioner filed writ petition against the demand and submitted that the impugned order didn’t take into consideration the reply submitted by the petitioner and was a cryptic order.

High Court Held

The Honorable High Court noted that the proper officer had not applied his mind to the reply submitted by the petitioner. The Court also noted that if the proper officer was of the view that any further details were required, the same could have been specifically sought from the petitioner. Therefore, the Court held that the matter was liable to be remitted to the proper officer for re-adjudication and the impugned order was to be set aside.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied