Ex-parte Order are violative of principles of natural justice

Last updated: 27 August 2022
Quick Summary
The Patna High Court has ruled that ex-parte orders, which are made without hearing the other party, violate the fundamental principles of natural justice. In this case, the court set aside orders that denied Input Tax Credit (ITC), raised demands, and froze a company's bank accounts without giving the company adequate opportunity to present its case. The court emphasised that such decisions must be made after due process and a fair hearing.

Court :
High Court, Patna

Brief :
The Hon'ble High Court, Patna in the matter ofM/s G. Power Solution v. State of Bihar [Civil Writ Jurisdiction Case No. 11384 of 2022 dated August 17, 2022]set aside the order passed by the revenue department for denying Input Tax Credit ("ITC"), raising demand, and direction given for freezing the bank account on the ground that the orders are in violation of principles of natural justice and was ex-parte in nature.

Citation :
Civil Writ Jurisdiction Case No. 11384 of 2022 dated August 17, 2022

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Bimal Jain
Published in GST
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