Delhi High Court
Gita Rattan International ... vs North Delhi Municipal ... on 19 January, 2022
$~41
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 19.01.2022
+ W.P.(C) 1176/2022 & CM. APPLS. 3395-96/2022
GITA RATTAN INTERNATIONAL BUSINESS SCHOOL
..... Petitioner
versus
NORTH DELHI MUNICIPAL CORPORATION AND ORS
..... Respondent
Advocates who appeared in this case:
For the Petitioner: Ms. Anjana Gosain, Ms. Shalini Nair and Ms. Ritika
Khanagwal, Advocates.
For the Respondent: Ms. Mini Pushkarna, Standing Counsel, SDMC with Ms.
Khushboo Nahar and Ms. Latika Malhotra Advocates.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. The hearing was conducted through video conferencing.
2. Appellant impugns suo motu assessment order dated
14.01.2019 as well as the rectification order dated 27.05.2021.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:19.01.2022
Signing Date:19.01.2022 22:56:03 21:16
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
3. Learned counsel for the petitioner submits that no show cause
notice was issued prior to passing of the suo motu assessment order
14.01.2019. She further submits that show cause notice dated
12.03.2021, received post the assessment order, was duly responded
to by a detailed reply dated 27.03.2021. She submits that the
impugned rectification order dated 27.05.2021, though refers to the
reply given, however, no grounds taken by the petitioner have been
dealt with in the rectification order.
4. Learned counsel for the petitioner submits that a total amount
of Rs.72,46,595/- has already been deposited with the respondents
(Rs.5,00,000/- on 14.01.2019, Rs.5,92,485/- on 23.03.2021 and
thereafter Rs.61,54,110/- on 31.03.2021).
5. Issue notice. Notice is accepted by learned counsel for
respondents.
6. Learned counsel for respondents submits that the assessment
order dated 14.01.2019 preceded a show cause notice dated
08.10.2019 on account of wrong filing of PTR for the Financial Years
2004-05 to 2017-18.
7. Learned counsel for the petitioner disputes receipt of the said
notice dated 08.10.2018.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:19.01.2022
Signing Date:19.01.2022 22:56:03 21:16
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
8. Learned counsel for respondents submits that that without
prejudice to the above, respondents are willing to give a fresh hearing
to the petitioner and pass a fresh detailed speaking rectification order.
9. In view of the above, the rectification order dated 27.05.2021 is
set aside. Petition is disposed of directing the respondents to grant a
personal hearing to the petitioner and pass a speaking order taking
into account the grounds raised by the petitioner in their reply as well
as the objections submitted to them.
10. Till passing of the rectification order, no further coercive steps
shall be taken against the petitioner pursuant to the assessment order
dated 14.01.2019.
11. Copy of the order be uploaded on the High Court website and
be also forwarded to learned counsels through e-mail by the Court
Master.
SANJEEV SACHDEVA, J
JANUARY 19, 2022
NA
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:19.01.2022
Signing Date:19.01.2022 22:56:03 21:16
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
