Back
P. SAM KOSHY, LAXMI NARAYANA ALISHETTY
Refex Energy Limited – Appellant
Versus
Assistant Commissioner (ST) – Respondent
ORDER :
(P. Sam Koshy, J.)
Heard Mr. V. Murali Manohar, learned counsel for the petitioner and learned Government Pleader for Commercial Tax. Perused the material on record.
2. The instant writ petition has been filed assailing the order dated 19.02.2021 passed by the 1st respondent under the Telangana Value Added Tax, 2005 (for short the Act). The tax period in the instant case is 2013-14 and 2014-15 under the Act.
3. The primary challenge to the show cause notice is on the ground of the same being an un-reason and non-speaking show cause notice.
4. Learned counsel for the petitioner submits that according to the petitioner on a notice of reassessment under the Act for the period of 2013-14 and 2014-15, the petitioner had entered appearance and had submitted a detailed reply taking various contentions and grounds in respect of the proceedings drawn. The initial reply was filed on 10.12.2019 and the subsequent was filed on 21.01.2021 respectively. Inspite of various contentions and objections that were raised by the petitioner in their reply, the authorities concerned have not dealt with any of those contentions whatsoever. It is the further contention of the petitioner that the 1st re
The central legal point established in the judgment is the requirement for orders to be reasoned and speaking, and the necessity of proper application of mind by the authority making the order.
An adjudication order lacking reasoning violates natural justice and the right to appeal, necessitating remand for fresh adjudication.
Court emphasizes the necessity of providing reasons in judicial decisions to ensure transparency and prevent arbitrary actions.
Judicial and administrative orders must provide reasons to uphold natural justice; lack of reasoning renders such orders indefensible.
Writ petitions can be dismissed if the impugned order is based on considered replies, despite issues regarding notice sufficiency.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
Proper Officer must consider the reply on merits and provide opportunity for clarification or further documents/details before creating demand ex-parte.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
