2023 (7) TMI 528

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....Pranjal Shukla, Sr. Advocate For the Respondent : C.S.C ORDER 1. Heard Sri Anurag Khanna, learned Senior Counsel assisted by Sri Pranjal Shukla, Advocate for the petitioners and Sri Nimai Das, learned Standing Counsel for the Revenue/State respondent. 2. The challenge in this writ petition is to an order dated 05.06.2023 passed by the Deputy Commissioner, Sector-1, Sales Tax, Chandausi....

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.... the Act shall be decided as a preliminary issue, but the said mandate has not been adhered to while passing the impugned order. He submits that this Court in almost similar circumstances has entertained Writ Tax No. 379 of 2023 (M/s New Rajshree Sweets Vs. Commissioner, Commercial Taxes and 2 others) wherein the question of jurisdiction of the assessing officer is under scrutiny. He thus submits ....

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....his Court is of the view that the Assessing Officer-respondent no 6 ought to have adhered to the mandate of the order dated 03.12.2022 passed in Writ Tax No. 1320 of 2022. This Court is already seized with the issue regarding jurisdiction of the assessing officer in Writ Tax No. 379 of 2023 and the issue involved in this petition can also be adjudicated along with the said Writ Tax No. 379 of 2023....