C.Sivakumar, v. the Commissioner
Case brief
What is this about?
This court dismissed the petition challenging a show cause notice issued under suo motu revision powers. It held that the notice is not final and no cause of action arises until the enquiry concludes, ordering the petitioner to reply and proceed with the enquiry.
What did the court decide?
Writ petition disposed of; petitioner directed to submit explanation by 31.01.2023; enquiry to be conducted with full hearing upon unsatisfied explanation.