Hitachi Systems India Private Limited Vs Union of India
Date: April 1, 2024
Subject Matter
Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand
Summary
The case law involves a petitioner contesting an assessment order on the grounds that they were not provided a reasonable opportunity to contest the tax demand. The petitioner responded to intimation and show cause notice, highlighting specific defec…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 20.12.2023 is assailed on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand. 2. The petitioner received an intimation on 23.01.2023 with regard to about 12 alleged defects. Such intimation was replied to on 02.2023. Thereafter, a show cause notice was issued on 07.03.2023…