2025 (9) TMI 387

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....T.N.C. Kaushik Additional Government Pleader (Taxes) ORDER This Writ Petition has been filed challenging the order of the respondent dated 12.02.2025 and the consequential orders of the respondent rejecting the application for rectification dated 25.06.2025 and 17.07.2025. 2. Mrs.S.Premalatha, learned Senior Standing Counsel takes notice on behalf of the Respondents. By consent of the par....

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....ion and the same was rejected vide orders dated 25.06.2025 and 17.07.2025. 3.1. Further, he would submit that since no detailed show cause notice was issued and as the petitioner already filed a detailed reply to the ASMT notice, the petitioner had not filed reply to the show cause notice. That apart, the impugned assessment order suffers from principles of natural justice as the petitioner was....

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.... the scope of show cause notice. That apart no detail show cause notice was issued. 7. In view of the aforesaid position, this Court instead of setting aside the impugned order is inclined to direct the petitioner to treat the impugned assessment order as the show cause notice and to file reply to the same. Accordingly, this Court passes the following order: (i) The petitioner is direc....