2020 (1) TMI 1355

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.... ANIL KUMAR UPADHYAY For the Petitioner : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent : Mr.Vikash Kumar (SC11) ORAL 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 26.09.2....

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.... seeking filing of the returns within a 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 d....

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....e impugned order, which is 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 assignin....