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
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
Views : 416
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