Case Law Details
Sunil Enterprises Vs Commissioner Commercial Tax (Allahabad High Court)
The esteemed Allahabad High Court, in the case of Sunil Enterprises vs. Commissioner Commercial Tax [Writ Tax no. 730 of 2023, May 29, 2023], overturned the Adjudicating Authority’s order. The court declared that if the dates for written reply submission and oral hearing have been established and informed to the assessee, then no order of adjudication should be issued prior to these dates.
Facts
Sunil Enterprises (“the Petitioner”) received a Show Cause Notice (“the SCN”) dated April 3, 2021, and subsequently, Order dated May 31, 2021(“the Impugned Order”), was passed by the Deputy Commissioner (“Adjudicating Authority”) against the Petitioner despite the again undisputedly last notice issued to the petitioner, in those proceedings was for the date fixed June 08, 2021 for reply and, June 10, 2021 for personal hearing.
Aggrieved by the Impugned Order the Petitioner filed the present writ petition.
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