https://www.taxtmi.com/caselaws?id=757929 The HC set aside the re-assessment order for the year 2012-2013 against the liquidated company due to a lack of notice to the Liquidator, violating natural justice principles. The court directed the Liquidator to file objections before the Assessing Officer, quashed the demand notice, and mandated the Liquidator's participation in re-assessment proceedings. The court acknowledged the NCLAT's approval for filing the writ petition without prior NCLT consent, emphasizing adherence to the IBC's moratorium principles. en-us Thu, 01 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757929 The HC set aside the re-assessment order for the year 2012-2013 against the liquidated company due to a lack of notice to the Liquidator, violating natural justice principles. The court directed the Liquidator to file objections before the Assessing Officer, quashed the demand notice, and mandated the Liquidator's participation in re-assessment proceedings. The court acknowledged the NCLAT's approval for filing the writ petition without prior NCLT consent, emphasizing adherence to the IBC's moratorium principles. Case-Laws VAT and Sales Tax Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757929