Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the ex parte adjudication order could be sustained when the petitioner claimed that the change of address had been intimated to the department and service was effected at the old address, thereby denying a fair opportunity of hearing.
Analysis: The order was passed ex parte and the petitioner remained unrepresented at the hearing. The dispute centered on whether proper service had been effected at the correct address after the alleged intimation of change of address. Since service at the correct address went to the root of the matter, denial of an effective hearing rendered the adjudication vulnerable.
Conclusion: The impugned order could not be sustained and was quashed and set aside. The matter was directed to be reconsidered afresh after affording the petitioner an opportunity of hearing and passing a reasoned order in accordance with law.