Order Passed Ignoring Taxpayer’s Reply is liable to be set aside: Delhi HC

Kaycee Polymers Pvt. Ltd. Vs Union of India Revenue Secretary & Ors. (Delhi High court) Introduction: In the case of Kaycee Polymers Pvt. Ltd. vs Union of India (W.P.(C) 5260/2024), the Delhi High Court scrutinized an order dismissing a taxpayer’s reply and upheld a demand with penalties. The court found the order unsustainable, emphasizing the necessity for proper consideration of taxpayer responses by tax authorities. Delhi High court held that, order passed without considering the reply filed by taxpayer, is liable to be set aside. Fact of the case:- Show Cause Notice, proposing a...