2025 (11) TMI 293
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..... For the Petitioner(s) : Rajesh Chandra Mishra, Shashwat Anand Dixit For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. Heard Sri R.C Mishra learned counsel for the petitioners and Sri Sanjay Sarin learned Additional Chief Standing counsel for the State revenue. Supplementary affidavit filed by learned counsel for the petitioner is taken on record. Under chal....
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....red to Section 75(7) to indicate that the amount of tax, interest and penalty demanded in the order shall not be in excess of the tax determined by the proper officer and no demand shall be confirmed on the ground other than the grounds specified in the notice. Relying heavily on the aforesaid provisions, it is urged that that once there was no demand or even proposal to impose any penalty or i....


TaxTMI
TaxTMI