Ocean Sparkle Ltd. v. Assistant Commissioner, State Tax
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- April 28, 2021
- Type:
- Writ Petition
- Members:
- V SESHA SAI , J. UMA DEVI
Subject
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…
Judgement
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…