TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned assessment order dated 28.10.2025 can be sustained or whether the matter should be remitted to the assessing officer for fresh adjudication and whether recovery proceedings and bank attachment should be kept in abeyance subject to conditions imposed by the Court.
Analysis: The Court examined the impugned order which was passed ex parte following non-response to Show Cause Notice in Form DRC-01 dated 10.06.2025 and noted overlapping proceedings arising from a subsequent Show Cause Notice dated 23.09.2025 where certain demands were dropped. The Court observed that parts of the demand confirmed in the impugned order related to matters that had been considered in the later proceedings and found that duplication and procedural defects warranted fresh consideration. The Court considered the petitioner's lack of notice, initiation of recovery and attachment of bank accounts, and balanced these with the need to protect revenue by imposing interim financial conditions to secure the disputed tax while allowing an opportunity for fresh adjudication.
Conclusion: The matter is remitted to the State Tax Officer for fresh adjudication on merits. The petitioner is directed to deposit 10% of the disputed tax (in cash or from electronic cash ledger) within thirty days and to file a reply to the Show Cause Notice dated 10.06.2025 with supporting documents; on compliance, recovery proceedings are to be kept in abeyance and bank attachment lifted. If the petitioner fails to comply, the 1st Respondent may resume recovery as if the writ petition were dismissed.
Final Conclusion: The Court granted conditional relief by remitting the assessment for fresh consideration while protecting the revenue through specified interim deposits and procedural safeguards; the writ petition is disposed of subject to these conditions.
TaxTMI 
