Proper Officer Must Consider Reply on Merits Before Forming Opinion: Delhi HC

Mitsubishi Electric India Private Limited Vs Union of India & Ors. (Delhi High Court) The Hon’ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on merits and then form an opinion. Facts: Mitsubishi Electric India (P.) Ltd. (“the Petitioner”) was issued a Show Cause Notice dated December 02, 2023 (“the Impugned SCN”) by the Proper Officer (“the Respondent”) proposing a demand of INR 6,27,53,208...