No Interference Needed With Assessment Order Where Petitioner Was Given Extra Time to Reply But he Did Not Respond | HC

Case Details: Nelson Travels v. Assistant Commissioner (ST) - [2023] 156 taxmann.com 524 (Madras)

Judiciary and Counsel Details

• • Krishnan Ramasamy, J.
  • Baskaran for the Petitioner.
  • Ms K. Vasanthamala, Adv. for the Respondent.

Facts of the Case

In the present case, the petitioner filed writ petition against the assessment order and contended that in spite of the request made by the petitioner, the said impugned order was passed without providing any opportunity for personal hearing. Also, a rectification application was also filed by petitioner since there was some error in impugned order but the application was not considered till date.

High Court Held

The Honorable High Court noted that impugned order came to be passed on 22-6-2023, wherein it had been clearly stated that notice for personal hearing was provided vide reminders dated 16-11-2022, 28-10-2022 and 15-5-2022. Further, the Court noted that the petitioner had asked for extension of time on 27-2-2023 and 29-3-2023 and in spite of same, no reply was filed by petitioner.

Therefore, the Court held that no interference was required with regard to said order since ample opportunity was already provided. However, the Court directed department to consider the rectification application and pass appropriate order.