Ramco Cement Limited Vs Deputy Commissioner (ST) (Madras High Court)
Date: July 3, 2024
Subject Matter
Order confirming issues not raised in the show cause notice violates natural justice
Summary
The case involves a writ petition challenging an assessment order issued by the tax authorities. The petitioner received a show cause notice in respect of several issues, to which they replied. Subsequently, an assessment order was issued, dropping s…
An assessment order dated 28.03.2024 is the subject of challenge in this writ petition. 2. The petitioner received a show cause notice dated 28.12.2023 in respect of the 10 issues set out in internal pages 65 & 66 of the show cause notice. Such show cause notice was replied to on 05.02.2024. Pursuant to a personal hearing, impugned order dated 28.03.2024 was issued. By such order, upon conside…