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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
BL Gupta Construction Private Limited – Appellant
Versus
National E-Assessment Centre – Respondent
| Table of Content |
|---|
| 1. challenge of assessment order and notices. (Para 1 , 2) |
| 2. respondents request for filing counter affidavit. (Para 3) |
| 3. court observations on respondent's delay. (Para 4 , 5) |
| 4. decision to quash assessment order and remand case. (Para 6) |
| 5. writ petition disposed with directions. (Para 7) |
JUDGMENT
Manmohan, J. (Oral):--Present writ petition has been filed challenging the assessment order, notice of demand as well as penalty notice under Section 271AAC all dated 25th March, 2021.
2. Mr. Ved Jain, learned counsel for the petitioner states that vide show cause notice dated 18th March, 2021, the petitioner was called upon to respond to the draft assessment order till 23:59 hours on 26th March, 2021. He states that prior to the date stipulated in the show cause notice, the impugned assessment order was passed on 25th March, 2021. He also states that on the very same day, the notice of demand as well as penalty notice was issued to the petitioner.
3. Mr. Kunal Sharma, learned counsel for the respondents prays for some further time to file a counter affidavit and obtain instructions.
4. However, we find that the notice in the present writ petition had been issued on
Premature issuance of an assessment order before the response period violates natural justice, leading to the quashing of the order and remand for proper adjudication.
Breach of principles of natural justice leading to the quashing of assessment order, notice of demand, and penalty notice.
A breach of principles of natural justice warrants setting aside an assessment order and notices, allowing for a de novo exercise by the Assessing Officer.
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
The court emphasized the importance of adhering to principles of natural justice and providing adequate time for response in assessment proceedings.
The impugned assessment order, passed without allowing the petitioner to respond within the given time frame and in light of technical glitches preventing the petitioner from filing objections, was n....
Court emphasized the necessity of affording parties an opportunity for a fair hearing and access to evidentiary materials in tax assessments.
Procedural fairness in administrative actions requires sufficient notice and time for response; violations can invalidate assessments under tax law.
Failure to consider a request for accommodation on medical grounds by the Assessing Officer amounted to a breach of principles of natural justice, leading to the setting aside of the impugned assessm....
Procedural due process in tax assessments requires adherence to statutory mandates, including the issuance of show cause notices, failure of which invalidates the assessment order.
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