9911796707
TMI Blog2024 (6) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... reply of the petitioner - interest on delayed payment of tax - inadvertent error on the part of the petitioner s accountant - HELD THAT:- In Exts. P10 and P11, no reasons are stated for not accepting the reply of the petitioner. When a show cause notice is issued and a reply is submitted, the authority issuing the show cause notice shall record the reason as to why the reply is not acceptable. Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 2019 were filed as NIL due to an inadvertent error on the part of the petitioner s accountant. The petitioner submits that tax for all the aforesaid months has been paid within the time provided as per Section 39 (7) of the Act as evidenced by Ext. P2 series of payment receipts and Ext. P3 series of chalans. However, the 1st respondent by Exts. P10 and P11 orders has raised huge demands includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilizing the amounts already in the electronic cash ledger. Hence the proposal to demand interest on delayed payment of tax may be dropped. But the reply filed by the tax payer is not acceptable . 4. In Ext. P11, as regards the interest on delayed payment of tax, it is stated as follows:- The Tax Payer was also provided an opportunity of being heard on 17.01.2024 at 11.00 AM in the office of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority issuing the show cause notice shall record the reason as to why the reply is not acceptable. Exts. P10 and P11 are set aside being passed in violation of the principles of natural justice. 6. The 1st respondent shall have a revisit of Exts. P10 and P11. The petitioner shall appear before the 1st respondent on 18.06.2024 at 11 a.m and the 1st respondent shall pass fresh orders within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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