Ex-parte order set aside for violating natural justice principles and failing to provide adequate hearing opportunity Patna HC set aside an ex-parte order passed without providing adequate hearing opportunity to the petitioner. The court found the order violated ...
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Ex-parte order set aside for violating natural justice principles and failing to provide adequate hearing opportunity
Patna HC set aside an ex-parte order passed without providing adequate hearing opportunity to the petitioner. The court found the order violated principles of natural justice by not affording sufficient time for representation and failing to provide decipherable reasons for determining the amount due. Despite availability of statutory remedy, the court intervened due to the order being bad in law. COVID-19 restrictions sufficiently explained the delay in filing appeal. The petition was disposed of with the impugned order being set aside.
Issues: Petitioner seeks relief for quashing assessment order, demand order, appellate order, and notice; seeks writs for non-coercive action, refund, fresh assessment order, and other appropriate orders.
Analysis: - The petitioner prayed for various reliefs, including quashing assessment and demand orders, rejecting appellate order, and directing fresh assessment. The High Court noted the rejection of the appeal by the appellate authority on the ground of limitation and the exparte nature of the orders. The delay due to COVID-19 restrictions was considered valid.
- The Court found violations of natural justice principles and lack of reasons in the exparte orders. It emphasized the need for proper adjudication based on facts and circumstances, even in exparte proceedings, to prevent civil consequences. The Court decided to interfere despite statutory remedies due to these reasons.
- The Court disposed of the writ petition by quashing the impugned orders and notices, ensuring the petitioner's compliance with deposit requirements, and directing the assessing authority to decide the case on merits while affording due opportunities for hearing and document submission. The Court also ordered the de-freezing of bank accounts and non-coercive actions during the case's pendency.
- The judgment outlined detailed directions for the petitioner's cooperation, appearance before the assessing authority, and expeditious resolution of the case. It reserved liberties for challenging the order and taking other legal remedies, emphasizing digital proceedings if possible and maintaining neutrality on the case's merits.
- The Court emphasized prompt handling of future legal actions, reserved opinions on merits, and instructed electronic communication of the order to the relevant authority. The judgment concluded by disposing of the petition and any related interlocutory applications, ensuring compliance with the outlined terms and conditions.
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