{"id":268347,"date":"2022-06-14T11:00:12","date_gmt":"2022-06-14T05:30:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268347"},"modified":"2022-06-17T13:28:40","modified_gmt":"2022-06-17T07:58:40","slug":"cal-hc-%e2%94%82-reasonable-opportunity-should-be-granted-to-the-assessee-to-produce-the-document-impacting-tax-liability","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/14\/cal-hc-%e2%94%82-reasonable-opportunity-should-be-granted-to-the-assessee-to-produce-the-document-impacting-tax-liability\/","title":{"rendered":"Cal HC \u2502 Reasonable opportunity should be granted to the assessee to produce the document impacting tax liability"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><span data-contrast=\"auto\">Calcutta High Court:<\/span><\/b><span data-contrast=\"auto\"> The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against the order dated 09-02-2022 by which Judge was pleased to hold that, despite the assessee receiving further evidences with regard to the quantum of tax liability subsequent to the conclusion of the order of refund, there was no material irregularity in the order of refund warranting interference under <a href=\"http:\/\/www.scconline.com\/DocumentLink\/nA4c4Sy5\">Article 226 of the Constitution of India<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Advocate appearing for the appellant\/writ petitioner submitted that order of refund was passed on 03-05-2021 after which the assessee received Certificate of Export on 25-08-2021 and if such Certificate is placed before the revisional authority, the petitioner will be entitled to refund of the tax liability of the petitioner. The Certificate is a material evidence which the revisional authority needs to consider in order to assess the tax liability of the petitioner. It was further submitted that the tax authorities cannot derive undue benefit of circumstances which are beyond the control of the appellant\/writ petitioner.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Advocate appearing for the State submits that the adjudication of tax liability stood completed on the passing of the order of the revisional authority.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The Court was of the opinion that the appellant\/writ petitioner was not at all fault in not receiving the document dated 25-08-2021 that the appellant\/writ petitioner seeks to place before the revisional authority. It is not a case that the appellant\/writ petitioner was in possession of certain documents which the appellant\/writ petitioner did not place before the revisional authority. <\/span><b>Rather, it is a case where the appellant\/writ petitioner received a document subsequent to the order of the revisional authority. Reasonable opportunity should be afforded to such assessee to bring such evidences to the notice of the tax authorities.<\/b><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The Court thus held that another opportunity should be granted to the appellant\/writ petitioner to place the document before the revisional authority. Revisional authority was requested to reconsider its order passed on refund taking into account the document dated 25-08- 2021 in accordance with law.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">[<strong><span style=\"color: #800000;\">Nipika Agarwal v. Asst. Commr. of State Tax,\u00a0 <\/span><\/strong><\/span><a href=\"http:\/\/www.scconline.com\/DocumentLink\/JNvi9z7P\"><b>2022 SCC OnLine Cal 1490<\/b><\/a><span data-contrast=\"auto\"><strong><span style=\"color: #800000;\">, decided on 09-06-2022<\/span><\/strong>]<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Mr\u00a0 Sandip Choradia, Ms Esha Acharya : for the Appellant<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Mr Hirak Barman, Mr Bikramaditya Ghosh : for the State<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\">*Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court: The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against <\/p>\n","protected":false},"author":67011,"featured_media":268155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31242,45201,2532,49690,2621],"class_list":["post-268347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessee","tag-document","tag-Refund","tag-revisional-authority","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cal HC \u2502 Reasonable opportunity should be granted to the assessee to produce the document impacting tax liability | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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| Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment","author":"Bhumika Indulia","date":"March 12, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected an appeal filed in connection of claiming refund of Service Tax. The assessee had erroneously paid the Service Tax, with the introduction of separate services under the category\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265996,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/27\/if-an-assessee-under-stress-of-investigation-signs-a-statement-admitting-tax-liability-and-makes-a-few-payments-can-it-lead-to-self-ascertainment-madras-high-court\/","url_meta":{"origin":268347,"position":1},"title":"If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains","author":"Bhumika Indulia","date":"April 27, 2022","format":false,"excerpt":"Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of the revenue that the collection of amounts in advance has attained statutory sanction, provided the same are voluntary in Form GST-DR03. Merely because an assessee has, under stress\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MadrasAssessee.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MadrasAssessee.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MadrasAssessee.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MadrasAssessee.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MadrasAssessee.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256073,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/26\/if-two-reasonable-constructions-of-a-taxing-provision-are-possible-that-construction-which-favours-the-assessee-must-be-adopted\/","url_meta":{"origin":268347,"position":2},"title":"CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed","author":"Editor","date":"October 26, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of consideration of eligibility of the appellant for refund of 4% of Special Additional Duty (SAD). The appellant made the above claim for refund and after due adjudication, the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":6148,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/21\/income-tax-tax-at-source-tds-refund\/","url_meta":{"origin":268347,"position":3},"title":"Income Tax \u2014 Tax at Source\/TDS \u2014 Refund","author":"Sucheta","date":"July 21, 2014","format":false,"excerpt":"Cases Reported in \u00a02014 SCC Vol. 6 July 14, 2014 Part 3When collection is illegal, Revenue is obliged to refund such amount with interest as money so deposited is retained and enjoyed by it. Hence, resident\/deductor who had deducted tax at source and deposited the same before remitting amounts payable\u2026","rel":"","context":"In &quot;SCC Weekly&quot;","block_context":{"text":"SCC Weekly","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/supremecourtcases\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":357629,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/23\/latest-cases-goods-service-tax-gstr-3\/","url_meta":{"origin":268347,"position":4},"title":"Cases Reported in GSTR | Latest Cases on Goods &amp; Service Tax Reports","author":"Shikha","date":"August 23, 2025","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":228884,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/30\/some-relief-to-finacially-stressed-vodafone-idea-as-sc-directs-payment-of-rs-733-crores-tax-refund-within-4-weeks\/","url_meta":{"origin":268347,"position":5},"title":"Some relief to finacially stressed Vodafone Idea as SC directs payment of Rs.733 Crores tax refund within 4 weeks","author":"Prachi Bhardwaj","date":"April 30, 2020","format":false,"excerpt":"Supreme Court: In some relief to the financially stressed telecom giant Vodafone Idea, the bench of UU Lalit and Vineet Saran, JJ has directed a tax refund of Rs.733 Crores to the company within 4 weeks. The Court also directed the Income Tax department to conclude the proceedings initiated pursuant\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=268347"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268347\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268155"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=268347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=268347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=268347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}