Recovery proceedings under RR Act and notices in Forms IV and V invalid for 2009-10 and 2010-11; delay condoned SC affirmed HC's finding that initiation of recovery proceedings under the RR Act and issuance of notices in Forms IV and V, together with property ...
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Recovery proceedings under RR Act and notices in Forms IV and V invalid for 2009-10 and 2010-11; delay condoned
SC affirmed HC's finding that initiation of recovery proceedings under the RR Act and issuance of notices in Forms IV and V, together with property attachments, could not be sustained insofar as they sought to recover alleged tax arrears for 2009-10 and 2010-11. The court condoned delay in filing and disposed of the pending applications, effectively negating the contested recovery actions; assessment orders for 2005-06 to 2008-09 and 2009-10 to 2010-11 were not upheld insofar as they formed the basis for the impugned RR Act proceedings.
Delay is condoned. The special leave petition is disposed of "in the light of the judgment in 'The Commercial Tax Officer & Ors. Vs Neeraja Pipes Pvt. Ltd.' [C.A. No. 760 of 2023 decided on 15.03.2023]". All pending applications are disposed of.
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