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Pendency of Representation Filed by Assessee not a bar to issuing Pre-revision Notices by Department: Madras HC bench Dr Justice Anita Sumanth setting aside the pre-revision notices relied upon the admission by the Department wherein the Department admits that the purpose of pre-revision notices is held as not for implementing Enforcement Wing proposals but for putting forth issues that arise from the returns of turnover filed by a dealer to the dealer for response and rebuttal, making them of a routine nature contrary to framing of assessments wherein the Authority has to apply his mind to the issues that arise from the return of turnover filed by dealer/assessee.
by Sekar Reporter · Published December 26, 2019
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Sekarreporter1: HC order on closure of Tasmac shop put on hold: https://thg.page.link/tqQ2AC4FiaaB9M8a8 [3/9, 06:41] Sekarreporter1: The Madurai Bench of the Madras High Court has put on hold an earlier order passed by the High Court for removal of a Tasmac shop in Madurai on the premise that consumption of liquor was a social evil. There was no distance rule violation and the licensee of the Tasmac shop was not given an opportunity to be heard, the court observed. A Division Bench of Justices M.M. Sundresh and S. Ananthi put on hold
by Sekar Reporter · Published March 9, 2021