ASA Global Impex Private Limited Vs Union of India (Madras High Court)
The petitioner challenged an order dated 25.02.2025 confirming the proposal in a show cause notice issued on 11.02.2025. The petitioner had submitted replies on 15.02.2025 and 19.02.2025 seeking additional time to provide further details, but the impugned order was passed without granting a hearing or extending time. The dispute relates to Assessment Year 2023–2024, for which the statutory deadline for completing assessment under Section 153 of the Income Tax Act would have expired on 31.03.2025, and the Court observed that this may have influenced the timing of the impugned order.
The Court found that the petitioner was neither offered an opportunity to be heard nor allowed further time despite its written requests. It noted that if such opportunity had been granted before finalising the order, there would have been no reason to interfere. The respondents argued that the petitioner had not filed Form 26A initially, that the later online filing was done only as an afterthought, that the requirements of Section 201 were not met, and that certificates were produced for only 18 out of 25 suppliers.
The Court held that adequate opportunity could have allowed the petitioner to explain its position. Consequently, the order dated 25.02.2025 was quashed, and the matter was remitted to the third respondent for fresh consideration. The third respondent was directed to pass a new order expeditiously, preferably within nine months, while facilitating the petitioner to submit additional replies. The petitioner must prepare and transmit its additional reply within thirty days and keep a soft copy ready for upload when instructed. All issues were left open for reconsideration in the de novo proceedings, and the writ petition was disposed of without costs.
