S K Tiles & Bricks Vs State Tax Officer (Intelligence)
Date: November 11, 2022
Subject Matter
Proceedings based on facts cannot be interfered with using a writ petition as appellate remedies are available
Summary
A reading of Ext.P8 order shows, that, several recoveries have led to the initiation of proceedings and the conclusion of proceedings against the petitioner through Ext.P8. It is true that some of these recoveries relate to certain computer records w…
The petitioner suffered Ext.P8 order under Section 74 of the CGST/SGST Acts for the assessment years 2017-2018, 2018­2019 and 2019-2020. Though the petitioner filed separate applications for rectification, the same have also been rejected. 2. The learned counsel appearing for the petitioner states that the entire proceedings are vitiated. It is submitted that the proceedings have been conclude…