New Morning Star Travels Vs Deputy Commissioner (ST)
Date: October 11, 2023
Subject Matter
Intimation under rule 142(1A) is required if the SCN period covers both pre and post-amended Rule 142(1A)
Summary
The case pertains to a writ petition challenging an assessment order passed by the tax authorities for the assessment period from July 2017 to March 2020. The main argument raised is that the proper procedure was not followed as no prior communicatio…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri G.Narendra Chetty, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents. 02. The challenge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and interest, passed by the 1st respondent for the assessment period f…