Lakshmi Sowjanya Enterprises Vs AC(ST)
Date: April 20, 2022
Subject Matter
Taxpayer should be given material relied upon by the authority, while passing an order against him
Summary
The impugned proceedings came to be issued without furnishing the material relied upon by the authority concerned while directing the petitioner to pay tax of Rs.37,34,52,454/-. Even as per Section 75(7) of the Act, the petitioner should be giv…
Since both the matters are inter-connected, the same are disposed of by this common order by taking W.P.No.5999 of 2021 as a lead petition. 2. P.No.5999 of 2021 is filed under Article 226 of the Constitution of India, seeking the following relief: “….pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 1st Respond…