Duty to Submit Evidence during Hearing Lies with SCN Recipient, Never Expect Dept’s Call: Madras HC

The Madras High Court has clarified that the responsibility to submit evidence during a hearing lies with the recipient of the show-cause notice (SCN) and cannot be expected from the department. The court emphasized that it is the duty of the SCN recipient to provide evidence to support their case and that tax authorities are not required to actively gather such evidence. The ruling reaffirms the procedural responsibility of taxpayers in tax matters, underlining the importance of timely and relevant documentation in resolving disputes.