Difference of more than 1½ year between date of assessment order & dispatch date is unjustified

Novateur Electrical & Digital Systems Pvt. Ltd Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court held that there is difference of more than 1 ½ year between the date of the assessment order and date of dispatch of the assessment order. Further, order was passed without granting of personal hearing. Such impugned order is liable to be quashed.

Facts- The petitioner has challenged the respective impugned assessment orders on the following grounds that no personal hearing was afforded to the petitioner prior to the passing of the respective impugned assessment orders and that though the impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023.

Conclusion- The date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019. Therefore, the statement of the petitioner that they had received the assessment orders all dated 29.10.2019 only on 30.01.2023 has to be believed. Further as seen from the impugned assessment orders, no personal hearing was afforded to the petitioner.

Held that the impugned assessment orders all dated 29.10.2019 have to be quashed and the matters have to be remanded back to the first respondent for fresh consideration on merits and in accordance with law.

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