A Apma Kaja vs. The Deputy State Tax Officer - 1
Held
The Court quashed the ex parte order and remitted the case back to the respondent for fresh adjudication. This was subject to the petitioner depositing 25% of the demanded interest.
Facts
The petitioner challenged an order levying interest under Section 50(1) for belated tax payment, despite having excess Input Tax Credit. The order was passed ex parte.
Key Issues
Whether interest under Section 50(1) can be levied when there is excess Input Tax Credit, and if an ex parte order violates principles of natural justice.
Sections Cited
Section 50(1)
AI-generated summary — verify with the full judgment below
Before: and
M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), takes notice for the respondent.
This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned
The judgment continues below.
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