Violation of Natural Justice, Petitioner Plea Rejected Without Any Reasons

Violation of Natural Justice, Petitioner Plea Rejected Without Any Reasons

2021 (1) TMI 59 – Madras High Court in M/S. Sangeeteha Match Works, Versus The State Tax Officer (Inspection Cell), Virudhunagar.

Facts

In respect of the assessment year 2017-2018, there were 33 defects in the monthly returns submitted by the petitioner, and in so far as the assessment year 2018-2019 is concerned, there were 38 defects in the monthly returns submitted by the petitioner.

The show-cause notice dated 11.10.2019 was issued

Petitioner sent a reply on 26.10.2019 to the respondent requesting for further time to reply to the show-cause notice on the ground that they need to consult their Auditor

On 05.11.2019, the respondent sent a communication to the petitioner stating that they will not be in a position to grant 15 days

The impugned assessment orders dated 19.11.2019 for the assessment years 2017-2018 and 2018-2019, have been passed by the respondents.

Held

The reason given by the petitioner for seeking an extension of time to send a reply to the show-cause notice is a genuine

The respondent has also not considered, whether the reasons given by the petitioner is genuine or not in any of their correspondence or in the impugned assessment orders

As no proper reasons have been given by the respondent for rejecting the petitioner’s request for extension of time to send a reply to the show-cause notice, this Court is of the considered view that principles of natural justice have been violated