Case Law Details
Hindustan Construction Company Limited Vs Union of India and others (Himachal Pradesh High court)
Himachal Pradesh High Court Quashes Recovery Notice; Directs Fresh Assessment by Tax Authority in FY 2017-18 GST Dispute
The parties are ad idem that instead of this Court deciding the factual and legal issues raised in this petition, it would be more appropriate if the competent authority i.e. respondent No.4-Assistant Commissioner, State Taxes and Excise, Dharamshala, examines all these legal and factual issues.
Accordingly, we deem it appropriate to dispose of the instant petition by directing respondent No.4 to consider the case afresh on both factual and legal aspects. Ordered accordingly.
Consequently, the order dated 31.12.2023 (Annexure P-3) and the recovery notice dated 20.02.2024 (Annexure P-9) are quashed and set aside.
Since the assessment pertains to the financial year 2017-18, respondent No.4 is directed to expedite the hearing of this case and decide the same as expeditiously as possible and in any event by 30.09.2025.
Needless to say that such proceedings shall be conducted after hearing the parties and giving them an opportunity to file their respective reply(ies) and documents. Pending application(s) if any, shall stand disposed of.
The matter was argued by Ld. Counsel Bharat Raichandani.
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT
2. The parties are ad idem that instead of this Court deciding the factual and legal issues raised in this petition, it would be more appropriate if the competent authority i.e. respondent No.4-Assistant Commissioner, State Taxes and Excise, Dharamshala, examines all these legal and factual issues.
3. Accordingly, we deem it appropriate to dispose of the instant petition by directing respondent No.4 to consider the case afresh on both factual and legal aspects. Ordered accordingly.
4. Consequently, the order dated 31.12.2023 (Annexure P-3) and the recovery notice dated 20.02.2024 (Annexure P-9) are quashed and set aside.
5. Since the assessment pertains to the financial year 2017-18, respondent No.4 is directed to expedite the hearing of this case and decide the same as expeditiously as possible and in any event by 30.09.2025.
6. Needless to say that such proceedings shall be conducted after hearing the parties and giving them an opportunity to file their respective reply(ies) and documents. of Pending application(s) if any, shall stand disposed
Author Bio
