Indra Bajoria Vs ITO (Calcutta High Court)
In the case of Indra Bajoria Vs ITO, the Calcutta High Court invalidated an assessment order passed under the CGST Act on the grounds of violating natural justice. The petitioner challenged the order, claiming that their response to the show-cause notice, submitted on March 23, 2023, was not considered by the Assessing Officer. The court found this claim to be accurate, as the assessment order incorrectly stated non-compliance by the petitioner. As a result, the court set aside the assessment order and directed a fresh adjudication. The Assessing Officer is required to review the petitioner’s response, provide a personal hearing, allow the submission of relevant documents, and issue a new assessment order with detailed reasons, all in accordance with the law. The court clarified that it did not examine the case’s merits and that the reassessment process is solely within the authority’s discretion. No costs were awarded, and an urgent copy of the order was requested to be provided to the parties.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. We have heard the learned advocates for the parties.
2. This intra-Court appeal is directed by the writ petitioner against an order passed by the learned Single Bench refusing to interfere with the impugned assessment order dated 28th March, 2023.
