In the case of Apparent Marketing Private Limited Vs State Of U.P., the Allahabad High Court has held that:
20.) Remarkably, despite reply having been furnished by the assessee, the order dated 2 1.08.2020 is as vague and defective as the initial notice inasmuch as, only reason given in that order is that the assessee firm is “bogus”. No discussion has been made of the reply furnished by the assessee and no reason has been given why the ex parte order dated 13.08.2020 has not been recalled.
21.) In the above facts, it is equally remarkable to note that the Appeal Authority also chose to consider the matter on merits. Though the appeal is a continuation of original proceedings and it may have been open to the Appeal Authority to hear and decide the matter on merits, however, in absence of any legally permissible reason given by the original authority, the only proper course the Appeal Authority may have adopted, may have been to set aside the orders dated 13.08.2020 and 21.08.2020. Unless the Appeal Authority had corrected that error of the original authority especially in matters of procedure, such mistakes are liable to be repeated affecting numerous citizens/assessees.
22.) For the reasons noted above, the orders dated 12.02.202 1, 2 1.08.2020 and 13.08.2020 cannot be sustained. They are set aside. Accordingly, the present writ petition succeeds and is allowed. It is left open to the respondent authority to issue a fresh notice on any specified ground mentioned under Section 29(2) of the Act. That proceeding, if initiated, may be decided on its own merit, without being prejudiced by any observation made in this order. No order as to costs.
To Download the Judgement, Please Click Here
- Apparent Marketing Private Limited Vs State Of U.P.-8cee8554
Apparent Marketing Private Limited Vs State Of U.P.-8cee8554