Mavenir Systems Private Limited Vs Assessment Unit (Karnataka High Court)
Karnataka High Court held that since rectification application was filed before passing of final assessment order, DRP ought to have waited till disposal of rectification application. Thus, final assessment order liable to be set aside.
Facts- The petitioner submitted its reply on 28.07.2023 and 14.08.2023, subsequent to which respondent 1 issued show-cause notice dated 13.09.2023, to which also the petitioner also submitted a detailed response dated 21.09.2023 and 27.09.2023, which were followed by the draft assessment order dated 27.09.2023, to which the petitioner filed objections on 26.10.2023, 11.01.2024 and 27.02.2024.
Since certain information relied upon by respondent No.1 on the draft assessment order was not made available to the petitioner, the petitioner requested respondent No.4 to direct respondent No.1 to furnish relevant information. Subsequently, the petitioner filed an application under Right to Information Act, 2005, requesting respondent No.2 to provide certain details on 08.03.2024 pursuant to which respondent No.2 furnished details on 23.04.2024 and the petitioner filed its statement before respondent No.4 on 07.06.2024. Thereafter, respondent No.4-The Dispute Resolution Panel (DRP) issued directions vide impugned order dated 07.06.2024.
Aggrieved by the impugned order dated 07.06.2024, the petitioner filed a rectification application dated 06.2024 and also addressed a communication dated 21.07.2023, requesting the respondent not to proceed further with final Assessment Order and to await disposal of the rectification application before passing the final Assessment Order. However, respondent No.1 proceeded to pass the impugned final Assessment order.
