Case Law Details
Star Health and Allied Insurance Company Ltd. Vs Commissioner of ST Large Taxpayers Unit (Madras High Court)
Introduction:
The recent judgment by the Madras High Court in the case of M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] highlights the significance of granting a fair opportunity of hearing to taxpayers in assessment proceedings. The court’s decision revolves around the key issue of whether the short period provided for filing a reply to a show cause notice violates the legal rights of the assessee. This article delves into the facts of the case, the issues raised, and the court’s ruling on this matter.
Madras High Court in above case held that, the granting short period of time to file reply would not amount to the fair opportunity of hearing to assessee, as the contravention of the said principle would lead to the violation of the legal right of the assessee to defend during the adjudication proceeding.
Facts:
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