Order is Liable to be Set Aside If Notices Were Sent to Different E-mail Id and Not On Assessee’s Registered E-mail Id | HC

Case Details: Raghava- HES- Navayuga (JV) v. Additional Commissioner of Central Tax - [2024] 160 taxmann.com 21 (Telangana)

Judiciary and Counsel Details

• • P. Sam Koshy & N. Tukaramji, JJ.

Facts of the Case

In the present case, the petitioner filed writ petition against the assessment order on the ground that opportunity for hearing was not provided. It was submitted that intimations of personal hearing were sent on three different dates for personal hearing but such notices were not served upon petitioner because intimations were sent at a different email-id which was not registered email-id of petitioner.

High Court Held

The Honorable High Court noted that petitioner could not be served with those intimations since intimations of personal hearing were sent on different email-id which prevented him from availing opportunity of personal hearing awarded by department. The department did not dispute the fact that petitioner had much in advance brought to notice of department so far as his registered email address was concerned.

But, because of technicalities, notices of personal hearing had not been served upon petitioner and he had not been provided with a fair opportunity of personal hearing. Therefore, the Court held that the impugned order was violative of principles of natural justice and liable to be set aside.