Case Law Details
Datta Iron & Steel Pvt Ltd Vs DCIT (Calcutta High Court)
The case of Datta Iron & Steel Pvt Ltd Vs DCIT marked a significant decision from the Calcutta High Court, addressing the issue of methodology and jurisdiction in the issuance of a show cause notice by GST authorities. The court disposed of the appeal by instructing the respondents to file an affidavit in opposition.
In this appeal, the petitioners challenged a show cause notice issued by the respondent department. The primary issues raised were the methodology and jurisdiction used in issuing the notice. The Single Bench declined to grant any interim order as requested by the petitioners but instead directed the respondents to file an affidavit-in-opposition. In the appeal, the court affirmed the Single Bench’s decision and emphasized the need for respondents to file their affidavit-in-opposition at the earliest. This directive reinforces the court’s commitment to due process and the fair hearing of both parties in tax dispute proceedings.
By directing the filing of the affidavit in opposition, the Calcutta High Court reaffirms the principle of procedural fairness. The ruling also illustrates the court’s resolve to examine issues of methodology and jurisdiction related to the issuance of show cause notices by tax authorities.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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