Supreme Court · 2023 INSC 236 · Decided 15 March 2023
The Commercial Tax Officer & Ors v. Neeraja Pipes PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 236 · [2023] 2 S.C.R. 926
- Case number
- CIVIL APPEAL No. 760/2023
- Decided
- 15 March 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Notices/Process: Mode of service of orders and notices - Non- service of notice/assessment order - Consequence of - Assessee alleged that the Revenue did not provide copies of assessment order and proceeded to claim tax as arrears and attached the properties of High Court, relying on r. 64 held that revenue did not have record evidencing the service of assessment order on the assessee; and that it was not clear on what basis revised notices as well as notices of attachment claiming arrears of tax from the assessee were issued, and thus set aside the
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