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    <title>2023 (5) TMI 5 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court quashed the show cause notices and demand orders issued by the Deputy Commissioner, State Tax, Anti-Evasion, Bhilwara, for Financial Years 2017-18 and 2018-19. The court emphasized the extinguishment of tax liabilities post-approval of the Corporate Insolvency Resolution Plan (CIRP) by the National Company Law Tribunal (NCLT) and held that the Deputy Commissioner failed to consider the petitioner&#039;s replies judiciously. The court directed the State Goods and Service Tax Commissioner to take appropriate action, with no costs awarded.</description>
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    <pubDate>Wed, 18 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 5 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=437198</link>
      <description>The High Court quashed the show cause notices and demand orders issued by the Deputy Commissioner, State Tax, Anti-Evasion, Bhilwara, for Financial Years 2017-18 and 2018-19. The court emphasized the extinguishment of tax liabilities post-approval of the Corporate Insolvency Resolution Plan (CIRP) by the National Company Law Tribunal (NCLT) and held that the Deputy Commissioner failed to consider the petitioner&#039;s replies judiciously. The court directed the State Goods and Service Tax Commissioner to take appropriate action, with no costs awarded.</description>
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      <pubDate>Wed, 18 Jan 2023 00:00:00 +0530</pubDate>
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