2025 (8) TMI 459

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..... C. Harsha Raj, Special Government Pleader (Taxes) ORDER The challenge was made against the impugned assessment order dated 12th July 2023. 2. The main contention raised by the learned counsel for the petitioner is that in this case, the Show Cause Notice issued by the respondent was not in the proper format. 3. By referring the Circular No.1053/02/2017-CX dated 10.03.2017, the learne....

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....ays for dismissal of this petition. 5. Heard the learned counsel for the petitioner and the learned Special Government Pleader, appearing on behalf of the respondent and also perused the materials available on record. 6. In the case on hand, the main contention of the petitioner is that in this case, the Show Cause Notice issued to the petitioner was not issued by the respondent in the prope....