Samsung India Private Limited Vs Union of India (Delhi High Court)
Order and SCN are liable to be set aside when reply and documents filed by the Assessee with the Auditor are not taken into consideration
The Hon’ble Delhi High Court in the case of Samsung India Private Limited v. Union of India allowed the writ petition and set aside the Impugned Order and Show Cause Notice on the ground that the reply and documents filed by the Assessee with the Auditor are not taken into consideration.
Facts:
Samsung India Electronics (P.) Ltd. (“the Petitioner”) has filed a writ petition against order dated April 27, 2024 (“the Impugned Order”) along with Show Cause Notice dated January 30, 2024 (“the Impugned SCN”) issued by the Revenue Department (“the Respondent”). The Petitioner is aggrieved by the manner in which the audit was conducted, and the satisfaction recorded by the proper officer for further proceeding based on the Audit Report. The Appellant further contended that the Impugned documents were unsigned by the Proper Officer and had not taken into consideration the documents furnished by the Petitioner.
Issue:
Whether Order and SCN liable to be set aside when reply and documents filed by the Assessee with Auditor are not taken into consideration?
