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Case Law Details

Case Name : Indra Bajoria Vs ITO (Calcutta High Court)
Appeal Number : M.A.T. 593 of 2024
Date of Judgement/Order : 21/05/2024
Related Assessment Year :
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Indra Bajoria Vs ITO (Calcutta High Court)

In the case of Indra Bajoria Vs ITO, the Calcutta High Court invalidated an assessment order passed under the CGST Act on the grounds of violating natural justice. The petitioner challenged the order, claiming that their response to the show-cause notice, submitted on March 23, 2023, was not considered by the Assessing Officer. The court found this claim to be accurate, as the assessment order incorrectly stated non-compliance by the petitioner. As a result, the court set aside the assessment order and directed a fresh adjudication. The Assessing Officer is required to review the petitioner’s response, provide a personal hearing, allow the submission of relevant documents, and issue a new assessment order with detailed reasons, all in accordance with the law. The court clarified that it did not examine the case’s merits and that the reassessment process is solely within the authority’s discretion. No costs were awarded, and an urgent copy of the order was requested to be provided to the parties.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

1. We have heard the learned advocates for the parties.

2. This intra-Court appeal is directed by the writ petitioner against an order passed by the learned Single Bench refusing to interfere with the impugned assessment order dated 28th March, 2023.

3. The only ground on which the assessment order was challenged is by contending that it was passed in violation of principles of natural justice, inasmuch as the reply given by the assessee to the show-cause notice as uploaded by the assessee on 23rd March, 2023 was not considered. In the assessment order in paragraph 4.3, the Assessing Officer states that the assessee did not comply with the direction issued in the show-cause notice.

4. This appears to be factually incorrect, since the assessee has uploaded his reply on 23rd March, 2023.

5. Therefore, we are satisfied that there has been violation of principles of natural justice.

6. For the above reasons, the appeal along with the connected application (IA No. CAN 2 of 2024) are allowed and the assessment order impugned in the writ petition is set aside and the matter is remanded back to the assessing officer for fresh consideration.

7. The Assessing Officer is directed to take note of the reply given by the assessee dated 23rd March, 2023 and afford an opportunity of personal hearing in which the assessee shall afford an opportunity to place all documents and after considering the contentions, a fresh assessment order be drawn with adequate reasons and in accordance with law.

8. It is made clear that this Court has not gone into the merits of the matter and it is for the assessing officer to draw a conclusion.

9. No costs.

10. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

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