Digital India Payments Ltd v. Union Of India And Ors

Digitallysigned byTRUSHATRUSHATUSHARTUSHARMOHITEMOHITEDate:2023.08.0517:31:52+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3693 OF 2021 Digital India Payments Ltd. ….. Petitioner Vs. Union of India and Ors. ….. Respondents Ms.Neha Sharma i/b Mr.Sriram Sridharan for petitioner Mr.Suresh Kumar for Respondents CORAM:K.R. SHRIRAM, J &FIRDOSH P. POONIWALLA, J.DATED :31[st] JULY 2023 P.C. 1.In paragraphs 29 and 30 of the petition, it is alleged that personalhearing by virtual mode was not completed due to technical error at theend of respondents and petitioner had also brought to the notice ofrespondents about this problem. In the affidavit in reply there is no denial.It is simply stated that the contents in the paragraphs 29 and 30 aregeneral and factual in nature and hence, no comments are offered. Inparagraph 31 of the petition, it is averred that petitioner did not receiveany notice from respondent no.2 granting another date for virtual hearing.In the affidavit in reply this fact is not denied and it is simply stated thatsince it was getting time barred on 30[th] April 2021 and no sufficient timewas available, no further correspondence with the assessee was possible and on the basis of non availability of record, the assessment proceedingwas completed. 2.When the court expressed to Mr.Suresh Kumar about theseaverments in the affidavit in reply, being unacceptable, Mr.Suresh Kumarin fairness stated that the Assessment Order dated 26[th] April 2021 be thenquashed and the matter be remanded to the Assessing Officer for denovoconsideration so that fresh Assessment Order will not contain any suchdefects. 3.Accordingly, keeping open all rights and contentions of the parties,the impugned order dated 26[th] April 2021 is quashed and set aside. Matteris remanded for denovo consideration. 4.Before any assessment order is passed which shall be made within 12weeks from today, petitioner shall be given a personal hearing, noticewhereof shall be communicated atleast five working days in advance. 5.If respondents are going to rely on any order or judgment of anyTribunal or Court, list thereof shall also be made available along withnotice of personal hearing so that petitioner will be able to effectively dealwith / distinguish the same. 6.Petition disposed. No order as to costs. 7.We clarify that we have not made any observation on the merits. 8.For completion of record, Registry to take rejoinder on file. (FIRDOSH P.POONIWALLA, J.) (K.R. SHRIRAM, J.)