M/S D.K. Jain Oil Mills v. State of Haryana and Others
Case brief
What is this about?
Assessment year 2013-14; refund of Rs.6,88,000/- (CWP-26086-2017); Excise and Taxation Officer-cum-Taxing Authority, Ward 2, Sirsa (respondent No.5); manipulation and interpolation of official record; incomplete order-sheets and disposal registers; late service of assessment orders dated 17.03.2017, 30.03.2017 and 27.03.2017 (statedly served December 2017); violation of principles of natural justice; fact-finding inquiry directed vide order dated 11.07.2019; enquiry report dated 01.05.2024; status report dated 19.06.2024; departmental proceedings against respondent No.5; impugned orders set aside; remand to Assessing Authority; fresh adjudication on existing record; verification of genuineness of documents; opportunity of hearing; no opinion on merits; CWP-6148-2018; CWP-17809-2018; CWP-25326-2019.
What did the court decide?
Impugned assessment orders set aside; matters remanded to the Assessing Authority for fresh consideration on the basis of documents already available on record, subject to verification of genuineness of these documents, with opportunity of hearing to the petitioner in accordance with law; no opinion expressed on the merits.