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Telangana HC set aside order as reply of petitioner was not considered

Case Law Details

TaxGuru Citation
2024 taxguru.in 5127
Case Name
OLA Fleet Technologies Private Limited Vs Union of India (Telangana High Court)
Date of Judgement/Order
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OLA Fleet Technologies Private Limited Vs Union of India (Telangana High Court)

Telangana High Court examined the writ petition filed by Ola Fleet Technologies Pvt. Ltd. under Article 226, challenging an order issued on April 25, 2024. The primary grievance was that although Ola Fleet had responded to a show-cause notice issued in December 2023 with a detailed reply on April 16, 2024, the authority erroneously concluded that no response had been submitted. This error was apparent on the tax portal, which indicated the status as “Reply furnished, pending for order by tax officer.” Ola Fleet argued that the oversight violated its rights to submit a defense and attend a personal hearing. During the hearing, the respondent’s counsel was unable to refute the petitioner’s claim regarding the status recorded on the portal. The court concluded that the authority’s disregard of the reply amounted to a breach of natural justice, as it prevented proper consideration of the petitioner’s defense. Consequently, the High Court set aside the April order, instructing the authority to review Ola Fleet’s reply and resume proceedings from that stage in accordance with the law.

FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT

This petition filed under Article  226  of  the  Constitution assails the Order-in-Original dated 25.04.2024 (Annexure P-1).

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,644

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