Order passed by Assessing Authority being ex-parte and in violation of principle of natural justice liable to be quashed

Last updated: 27 December 2022
Quick Summary
The Patna High Court has ruled that tax assessment orders passed without a proper hearing, known as ex-parte orders, are invalid. In this case, the court found that the Assistant Commissioner of State Tax failed to give the petitioner adequate time to present their case, violating the principles of natural justice. Consequently, the court quashed the orders and sent the matter back for a fresh assessment, ensuring the petitioner is given a fair opportunity to be heard.

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

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Bimal Jain
Published in Income Tax
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