Ex-parte assessment order passed in violation of the principles of natural justice entails civil consequences
Last updated: 30 January 2023
Court :
Patna High Court
Brief :
The Hon'ble Patna High Court in M/s Balram Singh v. Union of India & Ors. [Civil Writ Jurisdiction Case No. 88 of 2023 dated January 20, 2023] quashed and set aside the ex-parte assessment order passed by the Revenue Department rejecting the Input Tax Credit ("ITC") claim of the assessee and imposing the tax liability of INR 10,06,826/- , on the grounds that it was passed in violation of the principles of natural justice without providing opportunity of hearing or sufficient time to the assessee to represent its case, which entails civil consequences. Held that, opportunity of hearing shall be afforded to the assessee to place on record all essential documents and materials.
Citation :
Civil Writ Jurisdiction Case No. 88 of 2023 dated January 20, 2023
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Bimal Jain
Published in GST
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