Delhi High Court
Bses Rajdhani Power Ltd vs South Delhi Municipal ... on 7 January, 2022
$~36
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 07th January, 2022
+ W.P.(C) 342/2022& CM APPL. 961-63/2022
BSES RAJDHANI POWER LTD ..... Petitioner
versus
SOUTH DELHI MUNICIPAL
CORPORATION & ANR. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Sandeep Sethi, Senior Advocate and Mr. Sudhir
Nandrajog, Senior Advocate with Mr. Anupam Verma, Mr.
Nikhil Sharma and Mr. Aditya Gupta, Advocates for
BSES-RPL.
For the Respondents: Mr. Sanjay Poddar, Senior Advocate with Mr. Sanjeev
Sagar, Standing counsel for SDMC and Ms. Nazia Parveen
and Mr. Govind, Advocates for SDMC
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J.
1. The hearing was conducted through video conferencing.
2. Petitioner seeks quashing of:
(i) Show Cause Notice No.
Tax/HQ/SDMC(GRP/SSA)/2021-22/D-4650 dated
03.01.2022,
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:07.01.2022
Signing Date:08.01.2022 10:22:26 20:26
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
(ii) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-
22/D-4518 dated 23.12.2021,
(iii) Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-4517
dated 23.12.2021,
(iv) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-
22/D-3043 dated 18.11.2021.
(v) Notice No. Tax/HQ/SDMC (GRP/AK)/2021-22/D-2128
dated 25.10.2021 and
(vi) Notice bearing No. Tax/GRP/HQ/2019-20/D-2036 dated
12.03.2020 and Notice bearing No.
Tax/HQ/SDMC/2021-22/D-3291 dated 20.01.2021.
3. Though several issues arise for consideration in this petition,
however, one of the contentions of learned Senior Counsel for the
petitioner is that no opportunity of personal hearing was granted to the
petitioner prior to issuance of the demand notices dated 18.11.2021
and 23.12.2021 and show cause notice dated 03.01.2022.
4. Learned Senior Counsel appearing for the respondents under
instructions submits that since it is alleged that principles of natural
justice has not been complied with, though their case is that same has
been complied with, without prejudice, Respondents are willing to
afford one more opportunity to the petitioner of furnishing further
documents in terms of notices dated 12.03.2020, 20.01.2021,
25.10.2021 and 23.12.2021 and to address arguments.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:07.01.2022
Signing Date:08.01.2022 10:22:26 20:26
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
5. In view of the above, this petition is disposed of setting aside (i)
Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-3043
dated 18.11.2021; (ii) Demand Notice No. Tax/HQ/SDMC
(GRP/SSA)/2021-22/D-4518 dated 23.12.2021 and (iii) Show Cause
Notice No. Tax/HQ/SDMC(GRP/SSA)/2021-22/D-4650 dated
03.01.2022.
6. The matter is remitted to the concerned Assessor & Collector,
SDMC for a fresh adjudication. The petitioner/their authorized
representatives shall appear before the concerned Assessor &
Collector, SDMC, on 13.01.2022 at 3.00 p.m. at the office of SDMC,
Assessment & Collection Department (Hqrs.) 20th Floor, Dr.Shyama
Prasad Mukherjee, Civic Centre, Jawahar Lal Nehru Marg, New Delhi
- 110002.
7. Petitioner would be permitted to furnish additional documents
inter alia in response to the notices mentioned in sub-paras (iii), (v)
and (vi) of para 2 above at the time of personal hearing. After the
personal hearing, the Assessor & Collector, SDMC shall pass a
speaking order in accordance with law.
8. All issues being raised by the petitioner as well as the
respondents are left open. All rights and contentions of the parties are
reserved.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:07.01.2022
Signing Date:08.01.2022 10:22:26 20:26
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
9. In case petitioner is aggrieved by the speaking order to be
passed by the Assessor & Collector, petitioner would be entitled to
avail of its remedies in accordance with law.
10. Needless to state that in case any further amount is found to be
due from the petitioner, respondents would be at liberty to raise a
fresh demand in accordance with law.
11. Keeping in view the present prevailing situation, it is prayed by
learned Senior Counsel for the petitioner that instead of a physical
hearing, a virtual hearing be granted. This is not opposed by learned
Senior Counsel for the respondents.
12. Accordingly, petitioner shall also forward a request over e-mail
to the Assessor & Collector and on a request being received, the
Assessor & Collector shall provide a digital link for virtual hearing to
the petitioner at least one day before the hearing.
13. Petition is disposed of in the above terms.
14. Copy of the order be uploaded on the High Court website and
be also forwarded to learned counsels through email by the Court
Master.
SANJEEV SACHDEVA, J
JANUARY 7, 2022/'rs'
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:07.01.2022
Signing Date:08.01.2022 10:22:26 20:26
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
