One line order dismissing the appeal on ground of delay in submission is invalid

Last updated: 27 August 2022
Quick Summary
The Calcutta High Court has ruled that a one-line order dismissing an appeal solely on the grounds of delay in submission is invalid. The court found that such orders lack detailed reasoning and do not address the merits of the appeal. Consequently, the matter has been remanded back to the revenue department for a fresh, reasoned order, ensuring the assessee has an opportunity for a personal hearing.

Court :
Calcutta High Court

Brief :
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the order passed against the assessee is one-line order dismissing the appeal of the assessee on the ground of delay in submission without even supporting detailed reasons. 

Citation :
WPA 17530 OF 2022 dated August 10, 2022

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