Vessela Greens Vs Union of India (Telangana High Court)
Telangana High Court held that passing of assessment order without considering the defence of the petitioner and without giving reasons for not accepting defence of the petitioner is liable to be set aside. Accordingly, directed to re-consider the matter.
Facts- The petitioner was served with a show cause notice dated 29.02.2024. The petitioner filed reply on 14.03.2024 along with certain documents. Petitioner mainly alleges that on one hand, the authority held that no reply has been furnished by the petitioner and on the next breath, considered the reply dated 14.03.2024 in a cryptic manner. It is also alleged that no justifiable reasons were assigned to discard the defence of the petitioner.
Conclusion- The validity of an order of a statutory authority is to be seen on the basis of reasons assigned therein and it cannot be justified on the basis of additional reasons given in the counter.
Held that on the one hand, the proper officer opined that no reply has been furnished and on the other hand, considered the reply. The consideration is also cryptic. We find substance in the argument of the learned counsel for the petitioner that the reply and the documents filed therewith were not considered in proper perspective. There is no application of mind on the bank’s confirmation letter and bank statement of Yashoda Nookaratnam. Thus, reasons have not been given for not accepting the defence of the petitioner.
