Ambiience Metcorp Private Limited Vs Central Board of Indirect Taxes And Customs

Date: May 19, 2025

Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
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Subject Matter

Rectification order under section 161 needs prior PH

Personal HearingPrinciples of Natural JusticeRectification Of Mistake

Summary

This case involves a legal challenge filed under Article 226 of the Constitution of India, where the petitioner contests several actions taken by the Sales Tax Officer. The challenges include a Show Cause Notice issued on May 24, 2024, a demand order…

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India inter alia  challenging the following: i. Show Cause Notice dated 24th May, 2024 (hereinafter, ‘impugned SCN’ ) ii. Order dated 29 th August, 2024 passed by the office of Sales Tax Officer…

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