Case Law Details
Hahnemann’s Jac Olivol Group of Products Private Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court)
Hahnemann’s Jac Olivol Group of Products Private Limited and another party filed writ petitions challenging preliminary reports issued by the Deputy Commissioner of State Tax in a tax investigation case. The petitioners alleged lack of jurisdiction and violation of principles of natural justice. The respondents argued that the investigation was at a preliminary stage and the petitioners were given opportunities to file objections and attend personal hearings. The respondents emphasized that the reports were not demands for payment but part of the investigation process.
The Calcutta High Court found the writ petitions premature and dismissed them. The court upheld the validity of the preliminary reports and stated that the investigation was still ongoing, and no final adjudication had taken place.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned advocates appearing for the parties.
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