Court Quashes Premature Order, Upholds Natural Justice

The High Court allowed the petitioner's challenge to the impugned order dated 15.03.2021, finding it was issued prematurely before the reply deadline and without considering the petitioner's response, violating principles of natural justice. The Court granted the relief sought, quashing the order and remitting the case for a new decision based on the petitioner's reply. The Writ Petition was disposed of without costs, and related Writ Miscellaneous Petitions were closed.

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Issues:
Challenge to impugned order dated 15.03.2021 passed by the second respondent before the High Court.

Analysis:
The petitioner challenged the impugned order dated 15.03.2021, which was digitally signed by the second respondent in the evening at about 4:22 PM. The order followed a Show Cause Notice from 04.03.2021, requiring the petitioner to file a reply digitally by 11:59 PM on 15.03.2021. The petitioner claimed to have submitted a reply before the deadline. The senior standing counsel for the Income Tax Department argued that the petitioner could appeal to the Appellate Commissioner, suggesting the writ petition be dismissed.

The High Court considered the arguments from both sides. It noted that the impugned order was passed before the reply deadline, indicating a pre-set decision. Moreover, the order was issued without considering the petitioner's reply, leading to a clear violation of the principles of natural justice. Consequently, the Court decided to grant the relief sought by the petitioner, quashing the impugned order and remitting the case back to the second respondent for a new decision based on the petitioner's reply.

In conclusion, the High Court disposed of the Writ Petition by quashing the impugned order and directing the second respondent to issue a new order after considering the petitioner's reply. No costs were awarded, and connected Writ Miscellaneous Petitions were closed.

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