Mahendra Sponge and Power Limited Vs Assistant Commissioner, State Tax
Date: January 9, 2023
Subject Matter
Alternative remedy is not an absolute bar if there is violation of principles of natural justice
Summary
The learned Single Judge did not consider the provision contained in Section 75(4) of the Act of 2017, which provides that an opportunity of hearing shall be granted when a request is received in writing from the person chargeable with tax or penalty…
Heard Mr. Bhishma Ahluwalia, learned counsel for the appellant. Also heard Ms. Astha Shukla, learned Government Advocate, appearing for the respondent. 2. This appeal is preferred against an order dated 04.05.2022 passed by the learned Single Judge in WPT No. 67 of 2022, declining to entertain the writ petition on the ground that petitioner may avail alternative remedy as available under Section 1…