HC set aside ex-parte order passed without granting sufficient time to assessee

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 15 June, 2022

ex-parte order

Case Details: Chanda Yadav Matadi v. State of Bihar - [2022] 139 taxmann.com 71 (Patna)

Judiciary and Counsel Details

    • Sanjay Karol, CJ. & S. Kumar, J.
    • Gautam Kumar KejriwalAtal Bihari PandeyAlok Kumar JhaMukund Kumar, Advs. for the Petitioner.
    • Vivek Prasad for the Respondent.

Facts of the Case

The department passed an order against the assessee which was ex parte in nature and without assigning any sufficient reasons. The assessee filed writ petition before the High Court praying that the order should be quashed as officer did not afford sufficient time to represent his case.

High Court Held

The Honorable High Court observed that in the instant case no sufficient time was afforded to the assessee to represent his case and the impugned order passed by the officer was ex parte in nature. Moreover, the order did not assign any sufficient reasons which was even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. Therefore, the impugned order was bad in law due to violation of principles of natural justice as no fair opportunity of hearing was provided. Thus, it was held that the order was liable to be quashed and matter was remanded for fresh adjudication.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied