Quashed

Chheda Jewellers Pvt. Ltd. v. the National Faceiess Assessment Centre and 4 Ors.

Bombay HC5 Jan 2022WP/1103/2021

Case brief

AI extract

What is this about?

The High Court quashed an assessment order passed under the faceless assessment procedure for affording only 3 days for response, violating natural justice. The court directed the respondent to provide a link for submissions and conduct a personal hearing.

What did the court decide?

Assessment order quashed. Respondent directed to provide submission link, conduct personal hearing with one-week notice, and complete assessment within 12 weeks.

Chheda Jewellers Pvt. Ltd. Vs the National Faceiess… — Writ and Judicial Review | Bombay HC (2022)

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Digitally signed by PURTI PURTI PRASAD PRASAD PARAB PARAB Date: 2022.01.10 17:07:42 +0530

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 1103 OF 2021

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Chheda Jewellers Private Limited

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….Petitioner

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 V/s.

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National Faceless Assessment Centre
and Ors.

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…Respondents

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----

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Mr. Prakash Shah i/b Mr. Dharan V. Gandhi for Petitioner.
Mr. Suresh Kumar for Respondents.

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 ----

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 CORAM : K.R. SHRIRAM &
 R.N. LADDHA, JJ.
 DATED : 5th JANUARY, 2022

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P.C. :

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1.We have heard the counsel and we are satisfied that

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respondents have been absolutely unfair in giving such a short time to
respond to the draft assessment order dated 16th April, 2021. 16th April,
2021 was Friday and Mr. Shah states that show cause notice was received at

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23.09 hours on 16th April, 2021 and respondent expected petitioner to
respond by 23.59 hours of 19th April, 2021. In effect respondent gave
petitioner only one working day notice.

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2.In the circumstances, we hereby quash the assessment order
passed on 20th April, 2021 with a warning to respondents that they will be
saddled with substantial cost if they continue to pass such assessment orders
by not giving reasonable opportunity to assessee to respond. We are

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Purti Parab

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refraining from passing such a direction hoping that the officers of
respondent will see reason.

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3.Respondent is directed to provide a link to petitioner within two
weeks of this order being uploaded to which petitioner can upload its
submissions and documents and thereafter respondent may pass such order
as it deems fit in accordance with law but after giving personal hearing to
petitioner. Notice for personal hearing shall be given atleast one week in
advance. The assessment process to be completed within 12 weeks from the
day this order is uploaded.

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4. Petition disposed.

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(R.N. LADDHA, J.)

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(K.R. SHRIRAM, J.)

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Purti Parab

Chheda Jewellers Pvt. Ltd. v. the National Faceiess Assessment Centre and 4 Ors.

Case brief

What is this about?

What did the court decide?

Chheda Jewellers Pvt. Ltd. v. the National Faceiess Assessment Centre and 4 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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