Order passed before the dates provided for filing of reply and personal hearing is violative of principles of natural justice


Last updated: 05 July 2023

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in Sunil Enterprises v. Commissioner Commercial Tax [Writ Tax no. 730 of 2023 dated May 29, 2023]set aside the order passed by the Adjudicating Authority and held that once the dates have been fixed and communicated to the assessee for the purpose of filing of written reply and for the purpose of oral hearing then no adjudication order could be passed before the dates have passed.

Citation :
Writ Tax no. 730 of 2023 dated May 29, 2023

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Bimal Jain
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