Yadav Trailor Transport Co. Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court Quashes Tax Orders Because Three Hearing Dates Cannot Be Treated as Three Adjournments
The Gujarat High Court allowed a writ petition challenging an Order-in-Original dated 31.03.2023 and an Order-in-Appeal dated 25.06.2024 passed under the Finance Act, 1994. The petitioner, engaged in providing taxable services, contended that the show-cause notice issued by the department based on information received from the Income Tax Department and Form 26AS data was never served upon him. The petitioner further submitted that the Order-in-Original was also not received and that a copy of the order was provided only on 14.03.2024 after repeated representations. The petitioner filed an appeal on the very next day, i.e., 15.03.2024, but the appeal was dismissed on the ground of limitation.
The petitioner argued that the appellate authority failed to consider that there was no proof regarding the date of service of the Order-in-Original and that multiple contradictory dates existed regarding issuance and service. It was further submitted that paragraph 19 of the Order-in-Original referred to three hearing dates, namely 18.01.2023, 24.01.2023, and 30.01.2023, and these dates were wrongly treated as three adjournments under Section 33A(2) of the Finance Act, 1994.
