Takkra Engineering Enterprise Vs Commissioner of State Tax Government (Calcutta High Court)
In the case of Takkra Engineering Enterprise Vs Commissioner of State Tax, the Calcutta High Court dealt with an appeal concerning a Show Cause Notice (SCN) issued by the tax authorities. The appellants challenged the validity of the SCN, arguing that it did not specify the date, time, or venue for a personal hearing, which is a mandatory requirement. The initial writ petition was dismissed due to the appellants’ failure to respond to previous notices and a significant delay in filing the petition. However, the High Court found that the omission of critical details in the SCN violated procedural norms, rendering the subsequent adjudication order invalid. Consequently, the Court set aside the adjudication order dated 23rd November 2023 and remanded the case to the adjudicating authority for fresh consideration. The appellants were granted three weeks to respond to the SCN, after which the authority must schedule a hearing and make a decision based on the merits and in accordance with the law. This judgment underscores the importance of adhering to procedural requirements when issuing notices under tax laws.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This application has been filed by the appellants seeking condonation of delay of 90 days in filing this appeal.
