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of <h1>HC orders respondent No.4 to reconsider case on facts and law; earlier order and recovery notice quashed</h1> <h3>Hindustan Construction Company Limited Versus Union of India and others</h3> The HC directed respondent No.4 to reconsider the case on both factual and legal grounds. The previous order dated 31.12.2023 and the recovery notice ... Examination of factual and legal issues by the competent authority i.e. respondent No.4-Assistant Commissioner, State Taxes and Excise, Dharamshala and not Court - HELD THAT:- It is deemed appropriate to dispose of the instant petition by directing respondent No.4 to consider the case afresh on both factual and legal aspects. Ordered accordingly. The order dated 31.12.2023 (Annexure P-3) and the recovery notice dated 20.02.2024 (Annexure P-9) are quashed and set aside - Application disposed off. The Himachal Pradesh High Court, through Justice Tarlok Singh Chauhan, declined to adjudicate the factual and legal issues raised in the petition, holding that the competent authority-respondent No.4, Assistant Commissioner, State Taxes and Excise, Dharamshala-should re-examine the matter afresh on both factual and legal grounds. The Court quashed and set aside the impugned order dated 31.12.2023 and the recovery notice dated 20.02.2024. It directed respondent No.4 to expedite the hearing and decide the assessment for the financial year 2017-18 by 30.09.2025, ensuring that the parties are heard and given an opportunity to file replies and documents. Pending applications were disposed of accordingly.
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