Trio Shipping Services PVT LTD vs. Assistant Commissioner Of Commercial Taxes
Held
The Court set aside the impugned order, finding that the petitioner was not afforded an adequate opportunity to participate in the proceedings. The matter was restored to the stage of the Show Cause Notice.
Facts
The petitioner claims they did not receive the Show Cause Notice as their registered email was not in operation. They also contend that a subsequent email requesting documents was sent on a Saturday with a very short deadline, preventing them from responding before the assessment order was passed.
Key Issues
Whether the petitioner was provided with a proper opportunity to be heard before the assessment order was passed, given the alleged non-receipt of the Show Cause Notice and the short notice for document submission.
Sections Cited
None explicitly mentioned in the judgment text.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
NO.ACCT/LGSTO-152/ASSN-128/2023-24/DRC-07 DATED. 31.12.2023 (ANNX-A) AS ARBITRARY AND ILLEGAL AND UNSUSTAINABLE AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
Digitally signed
The judgment continues below.
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