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Opportunity should be granted to Assessee to be heard in person: Delhi HC
Case Law Details
- Case Name
- Shree Padma Industries Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Shree Padma Industries Vs Union of India & Ors. (Delhi High Court)
The Hon’ble Delhi High Court in the case of M/s. Shree Padma Industries v. Union of India [Writ Petition (Civil) No. 6274 of 2024 dated May 17, 2014] remitted back the matter and it was held that that the one opportunity of being heard should be granted to the Assessee.
Facts:
M/s. Shree Padma Industries (“the Petitioner”) was served a Show Cause Notice dated September 29, 2023 (“the Impugned SCN”) issued in reference to FORM GSTR-01 which stated that working of excess ITC under Section 16(2)(c) of the Central Goo...
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