The Hon’ble Bombay High Court in Kabir Traders v. State of Maharashtra [Writ Petition No.5138 of 2024 decided on 22.07.2024] held that documents relied upon by the taxpayer cannot be discarded by the Adjudicating Authority without assigning reasons for the same.
It was held that passing of an order, without assigning reasons for non-acceptance of a document was violative of principles of natural justice. The order was quashed and set aside and was remanded back for de novo proceedings.
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