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2023 (4) TMI 1183 - MADRAS HIGH COURTMaintainability of appeal - barred by time limitation - challenge to orders of assessment - opportunity of hearing not provided (in passing order of assessment) - Violation of principles of natural justice (audi alterem partem) - HELD THAT:- The appeals were filed on 20.02.2020. Inter alia, the appeal memorandum contained an error, in that, the date of receipt of the order was stated as '21.10.2019'. In fact, the orders of assessment had only been received on 29.09.2019 as confirmed by a certificate issued by the State Tax Officer, Group - VI, Intelligent - II dated 26.05.2020 placed on file before this Court - With the aforesaid confirmation, to the effect that the date of service of the orders was 29.10.2019, the appeals have been filed within time and the rejection of appeals as nonmaintainable is erroneous. However, no fault can be attributed to the second respondent in this regard as the officer has merely proceeded on the facts as contained in the appeal memorandum filed by the petitioner. In any event, there is no necessity to advert to the aspect of maintainability any further, seeing as the orders of assessment suffer from violation of principles of natural justice. The exchange of correspondence between the parties establishes that the petitioner was cooperating with the proceedings for assessment. This, and the request contained in letter dated 10.09.2019, lead me to the conclusion that the petitioner should be afforded an effective opportunity of hearing and has been denied the same prior to passing of the orders impugned. The assessments remanded to the file of the Assessing Authority to be re-done, de novo - Petition allowed by way of remand.
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