Alternative remedy is not an absolute bar if there is violation of natural justice

Last updated: 14 January 2023

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The Chhattisgarh High Court has ruled that the availability of an alternative remedy does not automatically prevent a party from filing a writ petition if the principles of natural justice have been violated. In this case, the appellant was denied a personal hearing before a tax demand was issued. The court found this to be a breach of natural justice and set aside the previous order, directing a fresh decision after granting a hearing.

Court :
Chhattisgarh High Court

Brief :
The Hon'ble Chhattisgarh High Court in the matter of M/s Mahendra Sponge and Power Limited v. Assistant Commissioner State Tax (W.A. No. 267 of 2022 dated January 1, 2023)quashed and set aside the order passed by the Single Judge directing the assessee to avail the alternate remedy. Held that the availability of alternative remedy cannot be an absolute bar to file a writ petition in cases where the principles of natural justice has been violated.

Citation :
W.A. No. 267 of 2022 dated January 1, 2023

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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