2020 (2) TMI 1238

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....: Mr. Gautam Kumar Kejriwal, Advocate For the Respondents : Mr. Vikash Kumar ORDER ( PER: HONOURABLE THE CHIEF JUSTICE ) Heard learned counsel for the petitioner and learned counsel for the respondents. Petitioner has prayed for the following relief: "a) For issuance of a writ in the nature of certiorari for quashing of the order dated 26.09.2018 passed by the respondent no. 3 being i....

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....period of 15 days and it is upon failure of the petitioner in terms of such notice that any action could have been taken under the provisions of the act if so applied; d) For further holding and a declaration that no liability of interest under Section 50 of the Act could be attracted in the case of the petitioner when there is no tax liability at all is due (neither admitted tax nor any demand....

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....hereby quashed with the following directions:- (a) Petitioner shall appear before the appropriate authority on 28.01.2020, whereafter the proceedings shall commence afresh, affording opportunity of proper hearing to the petitioner, also enabe to place on record additional material, if so required/desired and only thereafter the officer shall pass a fresh order assigning reason, in accordance wit....