Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of M/s. Associated Switch Gears and Projects Ltd. v. State of Uttar Pradesh [Writ Tax No. 276 of 2020 dated January 25, 2024 held that no other ground can be raised apart from the grounds mentioned in the Show Cause Notice ("SCN"). The Authorities must adhere to the grounds mentioned in the SCN. It is not merely a procedural formality, but a mandatory requirement, beyond the scope of which no action can be taken. The Court also emphasized the fundamental safeguard against arbitrary exercise of power, ensuring that Authorities remains bound to the principles of justice and the rule of law. Hence, the Court directed the Respondents to refund the penalty paid by the Petitioner and further, the writ petition was allowed.
Citation :
Writ Tax No. 276 of 2020 dated January 25, 2024
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