Case Law Details
Case Name : Ziva Auto Sales Vs State of U.P. (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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Ziva Auto Sales Vs State of U.P. (Allahabad High Court)
In a significant ruling for taxpayers, the Allahabad High Court has reaffirmed that the principles of natural justice and the strict letter of the law prohibit tax authorities from demanding interest if it wasn’t expressly quantified in the initial Show Cause Notice (SCN).
The judgment in M/s Ziva Auto Sales vs. State of U.P. (January 2026) serves as a critical check on the powers of adjudication,
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