The entire order is passed without following the principles of natural justice. The same are accordingly set aside.
Assessment Orders —–-- The petitioner challenged 5 summary demand orders passed by the Superintendent of Taxes on 23.04.2021, based on a common assessment order dated 23.4.2021 for the tax periods 2017-18 to 2020-21. The petitioner is engaged in the business of providing goods on rental basis to its customers across the country and for this the petitioner enters into a rental agreement with the customers and provides capital goods and machinery to such customers on lease. The petitioner counsel submitted that SCN was issued only for one year whereas the Superintendent of Taxes passed five separate orders for different tax period which was wholly impermissible and the entire order is passed without following the principles of natural justice. The court observed that the respondent passed five separate orders for different tax periods and the SCN was issued only for the assessment period 2018-19. The Superintendent of Taxes has passed an order which runs into close to 150 pages in which he has discussed range of issues completely unconnected to the case on hand. The order passed by the respondent and approach that he has adopted is totally unsatisfactory. The court observed that the order being unintelligible, failed the test of principles of natural justice and the respondent exceeded the SCNs.
Held that:- The Hon’ble High Court set aside the impugned orders.
The entire order is passed without following the principles of natural justice. The same are accordingly set aside.
Assessment Orders —–-- The petitioner challenged 5 summary demand orders passed by the Superintendent of Taxes on 23.04.2021, based on a common assessment order dated 23.4.2021 for the tax periods 2017-18 to 2020-21. The petitioner is engaged in the business of providing goods on rental basis to its customers across the country and for this the petitioner enters into a rental agreement with the customers and provides capital goods and machinery to such customers on lease. The petitioner counsel submitted that SCN was issued only for one year whereas the Superintendent of Taxes passed five separate orders for different tax period which was wholly impermissible and the entire order is passed without following the principles of natural justice. The court observed that the respondent passed five separate orders for different tax periods and the SCN was issued only for the assessment period 2018-19. The Superintendent of Taxes has passed an order which runs into close to 150 pages in which he has discussed range of issues completely unconnected to the case on hand. The order passed by the respondent and approach that he has adopted is totally unsatisfactory. The court observed that the order being unintelligible, failed the test of principles of natural justice and the respondent exceeded the SCNs.
Held that:- The Hon’ble High Court set aside the impugned orders.