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HC stays Faceless Assessment order passed without personal hearing despite request for same

Case Law Details

TaxGuru Citation
2021 taxguru.in 1265
Case Name
Axis Wind Farms (Anantapur) Private Limited Vs Union of India (Telangana High Court)
Date of Judgement/Order
Only available for paid members
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Axis Wind Farms (Anantapur) Private Limited Vs Union of India (Telangana High Court)

Petitioner contends that the impugned Assessment Order has been passed by 2nd respondent for the Assessment Year 2018-19 without providing a personal hearing to the petitioner and without considering the documentary evidence provided by petitioner.

Sri B.Narasimha Sarma, learned Special Senior Counsel for Central Taxes seeks time to get instructions and file counter.

Prima facie the allegation made by petitioner appears to be true because in spite of specific request for personal hearing, the 2nd respondent has not provided the same and the documentary evidence provided by petitioner does not appear to have been considered while passing the impugned Assessment Order.

Therefore, there shall be interim stay as prayed for List on 20-07-2021.

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