Letter Advising Assessee to Make Voluntary Payment Towards Alleged Tax Liability is Impermissible and to be Quashed | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 November, 2024
Latest from Taxmann
Case Details: Shree Kunj Bihari Infracon (P.) Ltd v. State of U.P. - [2024] 167 taxmann.com 683 (Allahabad)
Judiciary and Counsel Details
- Shekhar B. Saraf & Manjive Shukla, JJ.
- Suyash Agarwal, Sr Adv. for the Petitioner.
- Anjali Upadhya & Parv Agarwal for the Respondent.
Facts of the Case
In the present case, the Department issued a letter advising the assessee to make voluntary payments towards the alleged tax liability without issuing any show cause notice/demand notice/recovery notice. The petitioner filed writ petition and contended that the letter was issued without any legal basis.
High Court Held
The High Court observed that the procedure followed by the department in issuing the advisory letter for voluntary payment without statutory notice is unknown to the law. Accordingly, the High Court quashed and set aside the impugned letter with a direction upon the authorities to be cautious and not issue such letters that tantamount to pressure tactics by the Department.
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
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
