Case Law Details
Harshit Construction Vs Joint Commissioner of Commercial Taxes Legal (Telangana High Court)
The show cause notice dated 08.07.2022 was received by the petitioner on 11.07.2022. It has been averred in paragraph 13 of the writ affidavit as well as discernable from the endorsement at page 27 of the paper book. Seven days from 11.07.2022 would mean 18.07.2022. However, before the period of seven days could expire and before the petitioner could file objection, 1st respondent passed the impugned order on 16.07.2022 affirming the addition proposed in the show cause notice.
When we queried Mr. K.Raji Reddy as to how an officer of the level of Joint Commissioner of Commercial Tax could commit such a mistake, explanation furnished is that the Joint Commissioner was under the impression that the period of seven days would commence from the date of show cause notice.
When the show cause notice itself clearly says that petitioner should file written statement within seven days of receipt of the notice, we fail to understand as to how 1st respondent could have arrived at such a conclusion.
We are not satisfied with such an explanation. However, in the present proceeding we are not inclined to delve into this aspect of the matter but in an appropriate case we may consider awarding exemplary costs if we are of the view that such mistakes are not bona fide.
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