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HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
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Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
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HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Practiceguru Sample Posters - Pl Subscribe
Sample HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Practiceguru Sample Posters - Pl Subscribe
Sample HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Practiceguru Sample Posters - Pl Subscribe
Sample HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Practiceguru Sample Posters - Pl Subscribe
Sample HC Ensuring Fair Hearing - Authority Must Address Assessees Contentions Before Issuing SCN
Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax
21-01-2025
M.A.T. No.2291 of 2024 IA No. CAN 1 of 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
The appellants received an intimation on 10th July 2024 u/s 74(5), stating tax was payable due to claimed ITCs on goods from non-existing entities.
The appellants responded with a detailed explanation and supporting documents, disputing the tax demand.
The SCN issued on 8th August 2024 was a replica of the intimation, not addressing the appellants contentions.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Decision: The Court found the SCN to be inadequate as it did not consider the appellants reply or the issues raised. The Court directed the assessing authority to review the appellants reply before proceeding with the SCN. The Court set aside the SCN and remanded the matter for reconsideration, allowing the authority to issue a new notice if necessary.
Practiceguru Sample Posters - Pl Subscribe
Sample 