Evidence Adequacy Disputes Inadmissible in Article 226 Proceedings: Madras HC

Malar International Vs Deputy State Tax Officer (Madras High Court) In a recent judgment, the Madras High Court, in the case of Malar International vs Deputy State Tax Officer, dismissed a writ petition (WP No. 198 of 2024) filed by Malar International against the Deputy State Tax Officer. The court held that disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution. Facts: Malar International (“the Petitioner”) was issued a Show Cause Notice dated February 3, 2023, by the Revenue Department (“the Respondent”) pertaining to t...