2024 (12) TMI 1125

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er 10% of tax liability - HELD THAT:- Matter requires consideration - Let counter affidavit by filed by learned Standing Counsel within four weeks'. Rejoinder affidavit, if any, may be filed within two weeks' thereafter. List this case on 13th February, 2025. - Hon'ble Ajit Kumar, J. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C. ORDER HON'BLE AJIT KUMAR, J. 1. He .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e decision of Division Bench of this Court in the matter of Skyline Automation Industries vs. State of U.P. and others being Writ-Tax No. 1512 of 2022 decided on 2nd January, 2023 . Paragraph-5 of the said judgment runs as under:- 5. After hearing learned counsel for the parties, in our opinion, present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... also been passed on November 10, 2022, the same will not make any difference. As the initiation of proceedings itself are bad, the order passed consequent thereto will also fall. 3. Learned counsel for the petitioner further submits that since no Tribunal has been constituted under the Act, petitioner has no other remedy to avail except approaching this Court seeking a writ in exercise of its ext .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X