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इस पोस्ट को हिंदी में सुने

High Court turns down revenue's interpretation that opportunity of personal hearing is not required before raising demand u/s 74(9) except for remand back cases in section 75(2).

If such an interpretation of revenue is accepted and given to Section 75 and its sub clauses, then it would render the situation anomalous and section 75(4) would be rendered otiose.

- Petitioner


Action taken against the petitioner under Section 74(9) of the Act does not provide for personal hearing to be given to the concerned person chargeable with tax or penalty. It only states that the proper officer shall after considering the representation, if any, made by the person chargeable with tax determine the amount of tax, interest and penalty due from such person and issue an order.


Petitioner pointed out that Section 75 is under sub-heading of "General Provisions Relating to Determination of Tax". It has been argued that Section 75 of the Act will apply as a general procedure to be adopted in all actions that are proposed under Sections 73 and 74 of the Act and the procedure prescribed under Section 75 of the Act will have to be followed by the tax authorities even for determination of tax under Section 74 of the Act.


Revenue referred to Section 75 (2) of the Act and says that the language of Section 75(2) of the Act is clear that where any appellate authority or appellate Tribunal or Court concludes that the notice issued under sub-section (1) of Section 74 of the Act is not sustainable for the reason that the charges of fraud or any willful-misstatement or suppression of fact to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under subsection (1) of Section 73 of the Act.

It has been argued that sub-clauses of Section 75 of the Act relate to the procedure to be followed by the Officer after remand of the matter by the appellate authority or tribunal or the court and sub-section (4) should be read in that context and it requires that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or where an adverse decision is contemplated against such person.


Petitioner however argued that if such an interpretation is given to Section 75 of the Act and its sub clauses, it would render a situation anomalous.

Petitioner also argued that Section 75(4) of the Act would be rendered otiose if this Court comes to the conclusion that the argument raised by the learned counsel for the State-respondents is liab.......
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Jun 13, 2024

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