HC Set Aside Unreasoned Order Since No Ingredients of Section 74 Were Satisfied | Remanded Matter for Fresh Consideration
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 2 March, 2024
Latest from Taxmann
Case Details: Balaji Electrical & Hardwares v. State Tax Officer (ST) - [2024] 159 taxmann.com 562 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- E. Sathiyaraj & R. Anishkumar for the Petitioner.
- T.N.C. Kaushik, Addll. Govt. Pleader (T) for the Respondent.
Facts of the Case
The petitioner was unaware of the intimation, show cause notice and assessment order until the attachment order was communicated. It filed writ petition against the order on the ground that order did not satisfy the requirements of Section 74 in as much as there were no allegations of fraud, wilful-misstatement or suppression of facts. The second ground of challenge was that the order was completely unreasoned.
High Court Held
The Honorable High Court after examining the impugned assessment order and the show cause notice which preceded it, noticed that the impugned order was unreasoned and ingredients of Section 74 were not satisfied. The tax authorities conducted a summary assessment and passed an order but didn’t explain why the tax authorities had come to a particular conclusion.
Therefore, the Court held that there was violation of the principles of natural justice and the assessment order and the consequential attachment notice were liable to be quashed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
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
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
