Revenue department cannot initiate assessment proceedings once moratorium order passed by NCLAT

Tvl. ITNL-KMB (J.V.) Vs Deputy Commissioner of (ST) (Madras High Court)

The Hon’ble Madras High Court in Tvl. ITNL-KMB (J.V.) v. The Deputy Commissioner of (ST), [W.P. Nos.2850 and 2852 of 2023 and W.M.P. Nos.2968 and 2973 of 2023 dated February 3, 2023] quashed the assessment order and the consequential recovery notice issued by the Revenue Department on the grounds that no opportunity of hearing was afforded to the assessee and contentions of the assessee were also not considered, thus the same

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