Case Law Details
Raghava-HES-Navayauga (JV) Vs Additional Commissioner of Central Tax (Telangana High Court)
The Hon’ble Telangana High Court in the case of M/s. Raghava-HES-Navayauga (JV) v. Additional Commissioner of Central Tax [Writ Petition No. 3353 of 2024 dated February 8, 2024], held that the Assessee must be granted an opportunity of a personal hearing even where the notices for personal hearing were sent to an unregistered e-mail id due to technical glitches.
Facts:
M/s. Raghava-HES-Navayauga (JV) (“the Petitioner”) received repeated intimations on August 9, 2023, August 31, 2023, and September 15, 2023, for a personal hearing. However, Notices issued in this regard were not received by the Petitioner. The Department (“the Respondent”) passed an Order-in-Original dated November 28, 2023 (“the Impugned Order”). The Respondent contended that the Petitioner was granted ample opportunity before the issuance of the Impugned Order. On verifying with the Petitioner learned that the intimations for the three dates were sent to a different email which was not registered.
Issue:
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