2024 (11) TMI 1438

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Challenge to orders of assessment - HELD THAT:- No grounds have been made as indicated in the order of the Hon'ble Apex Court in Assistant Commissioner of State Tax and others vs. Commercial Steel Limited [2021 (9) TMI 480 - SUPREME COURT] where it was held that 'There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of .....

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..... ade as indicated in the order of the Hon'ble Apex Court in Assistant Commissioner of State Tax and others vs. Commercial Steel Limited reported in 2021 SCC OnLine SC 884. For better appreciation, the relevant paragraphs are extracted hereunder: "10. The respondent had a statutory remedy under Section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 2 .....

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..... the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent. 12. For the above reasons, we allow the appeal and set aside the im .....

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