Allowed
Siva v. State Tax Officer
Madras HCWP/25866/2022
Case brief
AI extract
What is this about?
Allowed a Writ Petition filing under Article 226 of the Constitution to quash an assessment order passed revision of Taxable Sales without prior opportunity of personal hearing. The petitioner in this case was directed to deposit 25% of the disputed tax and sought opportunity to the respondent for reassessment.
What did the court decide?
Impugned order dated 07.09.2021 is quashed subject to the petitioner depositing 25% of the disputed tax. A final order on merits to be passed within three months after hearing.