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Case Law Details

Case Name : Star Facilities Management Ltd. Vs Deputy Commissioner Office of the Deputy Commissioner State Tax (Allahabad High Court)
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Star Facilities Management Ltd. Vs Deputy Commissioner Office of the Deputy Commissioner State Tax (Allahabad High Court) Summary: On 23rd January 2025, the Allahabad High Court ruled in the case of Star Facilities Management Limited Vs. Deputy Commissioner State Tax Meerut in Writ Tax No. 2344 of 2024, asserting that passing an order based on a Show Cause Notice (SCN) without providing a copy of the Special Investigation Branch (SIB) report violates principles of natural justice. The Court emphasized that the SIB report was the basis for issuing the SCN, and without access to it, the taxpayer...
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