Court :
Patna High Court
Brief :
The Hon'ble Patna High Court ("the High Court") in the case of M/s. Cement House v. UOI [W.P.(C) No. 15680 of 2022] dated December 09, 2022, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principle of natural justice is liable to be quashed. Further, the High Court remanded back the matter to the Assistant Commissioner of State Tax to decide the case on merits and on the principles of natural justice.
Citation :
W.P.(C) No. 15680 of 2022
The Hon'ble Patna High Court ("the High Court") in the case of M/s. Cement House v. UOI [W.P.(C) No. 15680 of 2022] dated December 09, 2022, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principle of natural justice is liable to be quashed. Further, the High Court remanded back the matter to the Assistant Commissioner of State Tax to decide the case on merits and on the principles of natural justice.
The Assistant Commissioner of State Tax ("the Assessing Authority") issued Assessment Orders ("AO") dated February 06, 2021, and March 06, 2021, for the Financial Year 2019-20 (collectively referred to as "the Orders") demanding total tax of Rs. 32,00,296/.
The Petitioner filed the Writ Petition before the High Court, interalia praying to quash the Orders as being passed ex-parte (order passed without providing opportunity of being heard) which were in violation of principle of natural justice.
Whether the AO can be set aside on the grounds of being ex-parte?
The High Court held:
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