The assessee filed the writ petition challenging the order of the DRP on the ground that no opportunity of hearing was given. Single judge dismissed the petition. On appeal the division Bench affirmed the order of the single judge on the ground that the assessee has failed to produce the necessary documents and the alternative remedy is available.
Kostal India (P) Ltd. v. DRP (2023) 331 CTR 95/ 222 DTR 328 (Mad)(HC)
S. 144C : Reference to dispute resolution panel-Opportunity of being heard was provided-Failure to produce documents-Alternative remedy-Writ petition is dismissed. [S. 143(3), 144C(11), Art. 226]