Case Law Details
Tokyo Zairyo (India) Private Limited Vs Assistant Commissioner (Madras High Court)
Reply cannot be disregarded merely for non attendance of personal hearing by petitioner
The case of Tokyo Zairyo (India) Pvt Ltd vs Assistant Commissioner revolves around the challenge against an assessment order dated 29.12.2023, citing the disregard of the petitioner’s reply. Following an audit under applicable GST enactments, a show cause notice was issued on 30.09.2023, to which the petitioner responded on 28.11.2023. However, the impugned order was issued on 29.12.2023, prompting the petitioner to challenge it on the grounds of their disregarded reply.
The petitioner’s counsel highlights the disregard of the petitioner’s reply, labeling it as unauthorized solely because of the petitioner’s inability to attend the scheduled personal hearing. On the other hand, the learned Additional Government Pleader argues that the petitioner failed to produce certain essential documents, leading to the confirmation of the tax demand.
Upon examining the impugned order, it becomes apparent that similar findings were made regarding each audit observation. The order specifically mentions the rejection of the petitioner’s reply as unauthorized due to the absence of the petitioner during the personal hearing. This raises questions regarding the validity of such categorization and the subsequent disregard of the petitioner’s contentions.
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