K.N.Raj Construction Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that passing of ex-parte order and confirming demand with regard to mismatch of tax liability set aside with direction to give one more opportunity of being heard.
Facts- The present writ petition is filed alleging that there is mismatch of tax liability for the financial years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022, the respondent passed the impugned orders dated 13.09.2023 respectively, demanding the payment of differential amount in respect of impugned assessment periods.
Conclusion- Held that it is the responsibility of the Assessee to appear before the Authority concerned to present the case. Once, the show cause notice was uploaded in the common portal, the petitioner ought to have filed a reply within a stipulated time. The petitioner cannot blame the Department for not furnishing a physical copy. At the same time, when a person approached this Court with a plea that the Accountant was not brought into his knowledge about the proceedings, and prayed for appropriate orders from this Court, though it is the responsibility of the petitioner to file a reply to the said notice, considering the submission that the petitioner’s Accountant had failed to appear before the Authority and no reply was filed, which lead to passing of the present ex-parte order. This Court is of the view, than an opportunity to file suitable reply and a personal hearing before the Authority concerned should be granted to the petitioner, as the impugned orders were passed ex-parte violating the principles of natural justice.
