M/S H D Motor Company INDIA Private Limited vs. State Of Haryana And Another
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Cause title — parties, addresses and appearances
nts did not challenge the order d 03.08.2024 was then served notice dated 03.08.2024 was ause notice dated 25.09.2023. oner filed a detailed written e respondents were informed VANDANA 2026.04.10 17:07 I attest to the accuracy and integrity of this document
CWP-10647-2
that the secon judicata and th review of the vested with the the adjudicatio the tax determ Such adjudicat through the ins
L able assistance
L the issues deci order dated 0 adjudicated in that the respon 05.12.2023 all provision emp 05.12.2023. 5. In impugned adj principles of permitting so, order dated 05 the impugned drop the proce is set aside. H 2025 nd show cause notice was bar hat in any case, it was without ju afore referred order dated 05.12 e author of the second show cau on order dated 04.02.2025 requi mined through it. Interest and p tion order dated 04.02.2025, is th stant petition. earned counsel for the parties ha e, the record of the case has also earned counsel for the responde ided against the petitioner throug 04.02.2025 are identical to tho n the petitioner’s favour through ndent-revenue did not file any a lowing it to attain finality as a powering the respondent-revenu n light of the above, we have n udication order dated 04.02.2 res judiciata but, in the abs it also lacks juri iction as it am .12.2023 through which, on the adjudication order, the respon eedings against the petitioner. T However, in case the responde rred by the principles of res uri iction as it amounted to a 2.2023, which power was not use notice. What followed was iring the petitioner to deposit penalty were also demanded. he subject matter of challenge ave been heard and with their been perused. ent-revenue fairly admits that gh the impugned adjudication ose which had earlier been h order dated 05.12.2023 and appeal against the order dated also that there is no statutory ue to revisit the order dated no hesitation to hold that the 025 is not only hit by the sence of a statutory power mounts to review of the earlier same facts, on which is based ndent-revenue had decided to Therefore, the impugned order ent- revenue has any remedy VANDANA 2026.04.10 17:07 I attest to the accuracy and integrity of this document
CWP-10647-2
available to it 7), it shall be a 6. T
April 06, 202 vandana
Whether speak Whether repor 2025 in law to challenge the order da at liberty to avail of the same. he petition is allowed in the abov (DEEPA
J (LAPIT
J
26
king/reasoned :
Yes/No rtable :
Yes/No ated 05.12.2023 (Annexure P- ve terms. AK SIBAL) JUDGE
TA BANERJI) JUDGE VANDANA 2026.04.10 17:07 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.