Supreme Court of India
The Commercial Tax Officer & Ors v. Neeraja Pipes Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Notices/Process: Mode of service of orders and notices – N on- service of notice/assessment order – Consequence of – Assessee alleged that the Revenue did not provide copies of assessm ent order and proceeded to claim tax as arrears and attached the pro perties of the assessee – High Court, relying on r. 64 held that re venue did not have record evidencing the service of assessment or der on the assessee; and that it was not clear on what basis revised notices as well as notices of attachment claiming arrears of tax from the assessee were issued, and thus set aside the same – On appeal, hel
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