Tax Registration Dispute: Petitioner Challenges Liability Assessment with Procedural Fairness Claim Under Section 143

HC reviewed tax liability challenge. Petitioner argued prior registration cancellation implied zero tax and lack of procedural opportunity. Court issued notice for final case disposal, directing petitioner to serve respondents through legal methods within four weeks, maintaining procedural fairness while allowing further examination of tax assessment claims.

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In the case before the Bombay High Court, the petitioner challenges the imposition of tax liability by an authority's order dated April 6, 2022. The petitioner raises two main arguments:

1. The authority had previously cancelled the registration on August 2, 2019, indicating a tax liability of NIL, suggesting that the authority should not have revisited the matter at a later date.
2. The petitioner contends that no opportunity was given to present their case before the issuance of the impugned order, referencing specific documents to support this claim.

The court has issued a notice for the final disposal of the case, returnable in four weeks, and instructed the petitioner to serve the respondents through all legally permissible methods, including "hamdast."

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