2023 (11) TMI 50

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....eard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the Revenue Authority. 2. Challenge has been raised to the adjudication notice issued by the Proper Officer/respondent no.2, dated 01.04.2023 for the tax period August, 2018 to March, 2019. 3. Without going into the details, as may cause any prejudice to the parties in the proceedings that are p....

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....at the entire proceedings have originated on the strength of certain survey conducted at the premises of M/s. Kay Pan Fragrances Pvt. Ltd. and M/s. Mahaveer Trading Co. in the month of July, 2019 whereas, the petitioner had surrendered its business registration prior to that survey in the month of May, 2019, is of no avail, inasmuch as, the tax period, for which the adjudication notice has arisen,....