2020 (2) TMI 123

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.... Counsel a/w. Ms. Shruti Vyas 'B' Panel Advocate for Respondents 1 to 3 P.C. :- Heard learned Counsel for the parties. 2. The Petitioner has challenged the notices dated 10 October 2018 and 15 November 2018 issued by the Respondent No.2 - Commissioner of Sales Tax. 3. It is the case of the Petitioner that the Petitioner was a director of a private limited company known as Twin City Organics Pv....

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....and Revenue Code, 1966 and also under Section 9 of Central Sales Tax Act, 1956. Further, a communication was addressed by the Department of Sales Tax to the Chairman of the Housing Society where the Petitioner has a residential flat. By this letter, a Chairman of the Society was directed not to issue No Objection Certificate for transfer or sale. 4. It is the contention of the Petitioner that the....

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....etermined whether the Petitioner is liable to pay the dues, a letter is issued to the Housing Society not to issue No Objection. It is also stated by the learned Counsel for the Respondents that the notice dated 10 October 2018 is not a recovery notice but is in the nature of show cause and the liability of the Petitioner, if any, will be determined after the Petitioner is given an opportunity. He....

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....ree months. 7. The Petitioner has invoked writ jurisdiction of this Court. We are of the opinion that there is no warrant to lift the embargo placed by the letter dated 15.11.2018 regarding non-issuance of No Objection Certificate. We had called upon the Petitioner whether the Petitioner would make the statement to that effect, however the Petitioner states that there are co-owner of the property....