Case Law Details
Chandra Prakash Mishra Vs Flipkart India Private Limited & Ors. (Supreme Court of India)
In Chandra Prakash Mishra v. Flipkart India Pvt. Ltd. and Others (2022) 6 TMI 203; (2022) 137 taxmann.com 366 (Supreme Court), appellant preferred a civil appeal against Allahabad High Court order in a matter concerning Value Added Tax (VAT). [Flipkart India Pvt. Ltd. v. Chandra Prakash Mishra and others (2016) 8 TMI 1340 (Allahabad); M/s Flipkart India Pvt. Ltd v. State of U.P. & Others (2016) 5 TMI 386 (Allahabad].
The appellant (Deputy Commissioner, Commercial Taxes, Noida) was aggrieved by order by Allahabad High Court in a petition filed by respondent against ex parte order passed by him enforcing recovery proceedings.
At high court, the writ petitioner questioned the recovery proceedings, as taken up against it pursuant to the ex parte provisional assessment order passed by the appellant in his capacity as the Assessing Authority. In response to the said writ petition, it was pointed out on behalf of the department that an application made by the writ petitioner for registering the changed address had already been rejected on 02.09.2014 and, therefore, ex parte order had rightly been passed after taking due steps for service of notice.
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