Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (10) TMI 366

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2A (1) (ac) (vi) cancelled - erroneous communication of the notice without the petitioner being heard - impugned notice for processing the registration application was sent to an incorrect email address, leading to the order being passed without the petitioner's knowledge HELD THAT:- Admittedly no opportunity of reply or a personal hearing was granted to the petitioner before the petitioner s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s : Mr. A.K. Saxena. P.C. 1. Not on board. Upon mentioning, taken on board on a praecipe as moved on behalf of the petitioner. 2. The petitioner, which claims to be a non-profitable institution and running a Home for aged persons, is before the Court challenging an order dated 16 October, 2023 passed by respondent no. 1 whereby the petitioner s application is rejected and the provisional registrat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er was called upon to attend a hearing which was fixed on 21 August, 2023 at 5.30 p.m. The said notice was received by the petitioner on 25 August, 2023 which was after the scheduled date of hearing. 4. The claim of the department is that such notice was sent to the petitioner by email on 8 August, 2023. However, it appears that e-mail address, as urged by the respondent and as referred, was not t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the form being a copy of the portal registration (at Exhibit R-2) annexed to the rejoinder affidavit dated 5 August, 2024 of Rosy Lopes filed on behalf of the petitioner. 6. It appears that an erroneous communication of the notice has resulted into the impugned order dated 16 October, 2023 being passed by respondent no. 1 without the petitioner being heard. Admittedly no opportunity of reply or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates