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Case Law Details

Case Name : WRIT TAX No. - 1084 of 2021
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :

Relevant Sections: Section 25, Rule 8 & 9

Facts of the Case: The Registration application of Petitioner was rejected by the dept even after carrying out an inspection of business premises and after receiving the requested documents from petitioner. Moreover the appellate authority also rejected the same when an appeal was filed against the rejection order

Plea by Petitioner: Reject the validity of the orders passed for rejection of registration

Points given favor by Petitioner:

1) All the documents i.e Aadhar, PAN, Property Tax Receipt were submitted as prescribed by Act

2)The documents requested in the SCN was provided by the petitioner

3) Dept and appellate authority passed the rejection order without considering the documents which were submitted in reply to the SCN

Points presented by Respondent: Although the required docs as specified in the Act were submitted but, Rule 8 requires the submission of electricity bill or house tax receipt which were not submitted and therefore order of non compliance was passed

Judgment: The validation of the orders passed stands rejected. Respondents are at liberty to charge the cost from erring officer.

Important Points given by the Hon;ble Judges:

1) Authorities rejected the application without specifying the reasons for rejection.

2) after giving a choice in the SCN they cannot insist for submission of electricity bill without stating any defect in the submitted house tax receipt.

3)Once petitioner has satisfied the requirements of law it cannot be insisted to submit electricity  bill.

4) in the absence of any shortcoming or defect in the reply submitted the petitioner has every right to carry on the business lawfully.

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April 2024