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

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 Kejriwal, Atal Bihari Pandey, Alok Kumar Jha & Mukund 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.