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KISHORE KUMAR ARORA vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
J.k. Mittal
Vandana Mittal
Aashna Suri
Res. Counsel
Harpreet Singh
Arunesh Sharma
Jatin Gaur

Petitioner / Applicant

KISHORE KUMAR ARORA
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date May 26, 2022
Order No.

W.P.(C) 10343/2021 & CM APPLs. 31842/2021, 14102/2022

Citation

2022(5) TAXREPLY 5882
Original Order
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ORDER

1. This writ petition is directed against the show cause notice dated 21.02.2020, as also the Order-in-Original dated 16.10.2020 and the Order-in-Appeal dated 03.08.2021. 2. The narrow issue which arises for consideration in this matter is, whether respondent no. 2 had jurisdiction to issue the impugned show cause notice. 3. Mr J.K. Mittal, learned counsel, who appears on behalf of the petitioner, submits that the record would show that even according to respondent no.2, the petitioner’s taxable turnover in the relevant period amounted to Rs.15,28,468/-. 3.1. It is also Mr Mittal’s submission that based on an incorrect advice rendered by the petitioner’s Chartered Accountant, Rs.18,69,400/- were deposited with the respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax. 3.2. Mr Mittal goes on to submit that respondent no.2, without jurisdiction and/or authority of law, not only confiscated the subjec....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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