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Cassel Research Laboratories P Ltd. Versus The Assistant Commissioner (CT)

2016 (11) TMI 130 - MADRAS HIGH COURT

Pre-revision notice - Held that: - Since the dates are very clear from the records, there can be no doubt that the respondent has passed the impugned order in violation of principles of natural justice - the petitioner is directed to treat the impugn .....

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directed the petitioner to treat the impugned assessment orders as show cause notice, the respondent shall not initiate any coercive action to recovery of tax and penalty - Petitions are disposed of. - W.P.Nos.35276 & 35277 of 2016 and WMP Nos.30389 .....

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te accepting notice for the respondent in both Writ Petitions. With the consent of the learned counsel appearing on either side, the Writ Petitions are taken up for disposal. 2. The petitioner who is a dealer in Drugs and Medicines, is registered on .....

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3-2014 & 2014-2015, respectively, under the provisions of the Central Sales Tax Act, 1956 [CST Act]. 3. The only ground urged by the petitioner is that the pre-revision notice dated 01.07.2015 in respect of the assessment year 2013-14, has been i .....

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.P.No.35277 of 2016, it is submitted that the petitioner is now in possession of C-Forms and Form-H, and pleaded that an opportunity may be granted to the petitioner to submit the same. 4. Since the dates are very clear from the records, there can be .....

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