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

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Quick Summary

The Allahabad High Court has ruled that an adjudication order passed before the scheduled dates for filing a reply and for a personal hearing is a violation of natural justice. In the case of Sunil Enterprises, an order was issued before the communicated dates for reply and hearing, leading the court to set aside the order. The court emphasised that once dates are fixed and communicated, no order can be made until those dates have passed, ensuring a fair opportunity for the assessee.

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

Daily Limit Reached