Opportunity to contest tax demand Shouldn’t be denied due to Accountant’s Negligence

Stem Infrastructure Vs Assistant Commissioner (ST) (Madras High Court) Summary: In Stem Infrastructure v. Assistant Commissioner (GST) [W.P. No. 12406 of 2024], the Madras High Court overturned a tax assessment order issued on December 18, 2023, due to the negligent conduct of the petitioner’s accountant. The petitioner argued they were unaware of the proceedings and the show cause notice (SCN) because their accountant failed to inform them. Despite the Revenue Department’s claim of sending reminders, the court found that the petitioner was denied a fair opportunity to respond. The cou...