M/s. Spike Technologies v. The Assistant Commissioner of State Tax
Case brief
What is this about?
Telangana High Court; Writ Petition No.29507 of 2024; Review Application I.A.No.3 of 2025; decided 27.06.2025; Bench: HACJ (SP,J) & Dr.GRR,J; State Tax assessment challenge; unsigned show-cause notice and impugned assessment orders set aside by consensus; liberty to respondents to issue fresh show-cause notice in accordance with law; conditions of order dated 28.02.2025 in WP.No.21101 of 2024 and batch applied mutatis mutandis; common order dated 02.01.2025 in WP.No.1154 of 2024 and batch (limitation-extension notifications upheld; relegation to appeal) modified to the extent agreed.
What did the court decide?
Show-cause notice and impugned assessment orders set aside; respondents given liberty to issue a fresh show-cause notice in accordance with law; conditions of the order dated 28.02.2025 in WP.No.21101 of 2024 and batch to apply mutatis mutandis; order under review and the order in this Writ Petition modified accordingly; Registry directed to keep a copy of this order in the original Writ Petition.