CHANDRA PRAKASH MISHRA vs FLIPKART INDIA PRIVATE LIMITED

The Supreme Court addressed the appeals concerning adverse remarks made against the appellant, a Joint Commissioner of Commercial Tax, regarding his actions while serving as Deputy Commissioner. The court found that the High Court's orders, which included directions related to ex parte assessment orders and recovery proceedings under the Uttar Pradesh Value Added Tax Act, were not challenged by the State or the writ petitioner. Consequently, the court focused on the legality of the High Court's observations and upheld the need for adherence to proper procedures in tax assessments.