2022 (4) TMI 1033

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...., Mr. Puneet Yadav and Mr. Narender Goel, Advs. Respondents Through: Mr. Dhananjaya Mishra and Mr. Shyambhuv Talwar, Advs. for R-1 & 2. [Physical court hearing/ hybrid hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1. Mr. Dhananjaya Mishra, who appears on behalf of the respondents, says there is an alternate remedy available to the petitioner. 2. We may note that the petitioner, essent....

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....our attention to the documents appended on pages 48 to 103, which are collectively marked as Annexure P-3 i.e., notice(s) of default assessment of tax and interest under the Central Sales Tax Act, 1956 [in short "the CST Act"]/DVAT Act. A perusal of some of these documents indicates that there is an egregious error embodied in them. 3.2. However, Mr Mishra says that the errors in the documents re....

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....he given circumstances, the petitioner would be required to make the pre-deposit of the tax and interest demanded of it, and, if so, the amount that would be remitted towards pre-deposit before hearing the objection. 6. Since the petitioner had approached this Court and we have relegated the petitioner to avail an alternate remedy, the concerned authority we are sure will take a benign view and, ....