Taxpayers Have Independent Statutory Right To File A Reply To Show Cause Notice And Draft Assessment Order

Case: Ketan Ribbons Pvt Ltd Vs National Faceless Assessment Centre Delhi

Coram: Justice Manmohan and Justice Manmeet Preetam Singh Arora

Case No.: W.P.(C) 5846/2021

Court Observation: “This Court also takes judicial notice of the difficulties faced by society, in general, and the assessees, in particular, in filing replies to show cause notices. This Court is further of the view that the filing of earlier replies is of no relevance as the petitioner had an independent statutory right to file a reply to the show cause notice and draft assessment order. Consequently, in the present case, there has been a violation of the principle of natural justice,”

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Keywords

Taxpayers, Independent Statutory Right