HC Set Aside Order as It Was Passed for the Same Tax Period for Which an Order Had Already Been Passed
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Case Details: Jain Cement Udyog v. Sales Tax Officer Class-II/ Avato Ward 201 Zone 11 Delhi - [2024] 168 taxmann.com 245 (Delhi)
Judiciary and Counsel Details
- Yashwant Varma & Ravinder Dudeja, JJ.
- R.P. Singh, Anant Vijay & Yash Agarwal, Advs., for the Petitioner.
- Udit Malik, ASC & Vishal Chanda, Adv. for the Respondent.
Facts of the Case
The assessee was served with show cause notice (SCN) on 30-12-2020 and those proceedings ultimately culminated in passing of final order dated 01-02-2021. However, the impugned order was passed again on 23-04-2024 which pertained to same tax period. The assessee filed writ petition and challenged validity of impugned order by submitting that order was passed for same period.
High Court Held
The Honorable High Court noted that the order of 23-04-2024 undoubtedly pertained to same tax period in respect of which a final order came to be passed on 01-02-2021. The Court also noted that the assessee has already preferred an appeal against the order dated 01-02-2021. Therefore, it was held that the impugned order would not sustain and liable to be quashed.
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