Ocean Sparkle Ltd. v. Assistant Commissioner, State Tax
Date: April 28, 2021
Subject Matter
An opportunity of PH is a must where any adverse decision is contemplated against a taxable person
Summary
In the instant case, admittedly, proposing an adverse action, by way of a show cause notice, 1st respondent initiated action under the above provision of law. It is evident from a reading of the impugned order that on the ground that the petitioner h…
Heard Sri Karan Talwar, learned counsel for the petitioner and Sri J.Naga Bhushan, learned Additional Advocate General-II for the respondents, apart from perusing the material available on record. 2. The order of assessment bearing Ref. No.ZD370321001535W, dated 17.03.2021, confirming the tax demand of Rs.57,43,679/- and equal penalty and interest for the period from July, 2017 to March, 2018, pas…