HC Remanded Matter as Lower Authority Passed Ex-Parte Order and SCN Wasn’t Contested by Assessee

Case Details: IL and FS Solar Power Ltd. v. State of Karnataka - [2024] 166 taxmann.com 484 (Karnataka)

Judiciary and Counsel Details

• S.R. Krishna Kumar, J.
• Joseph Prabhakar & Anil Kumar B., Advs. for the Petitioner.
• Hema Kumar K., AGA for the Respondent.

Facts of the Case

The department issued a Show Cause Notice (SCN) to the petitioner but the petitioner did not submit any reply and the same culminated in an ex-parte order. It filed rectification application along with additional written statement and the same was rejected. It filed writ petition against the ex-parte order and subsequent rectification order.

High Court Held

The Honorable High Court noted that the petitioner had not submitted any reply to the SCN and the impugned order was an ex-parte order. The Court also noted that several contentions have been urged by the petitioner for the purpose of contending that the impugned order was illegal, arbitrary and without jurisdiction or authority of law.

However, without expressing any opinion on the merits/demerits of the rival contentions, the Court held that it was just and appropriate to set aside the impugned orders and remit the matter back to the department for reconsideration afresh in accordance with law.