https://www.taxtmi.com/caselaws?id=424891 The HC held that an assessment order levying tax, interest and penalty was invalid due to violation of natural justice principles. The order was passed ex-parte without providing adequate hearing opportunity or sufficient time for representation. The assessment failed to address grounds raised in submissions, did not specify the default period for interest and penalty calculations, and lacked sufficient reasoning for determining amounts due. The court found that authorities failed to adjudicate on relevant facts and circumstances, noting that all factual and legal issues must be addressed even in ex-parte proceedings. The writ petition was disposed of in favor of the petitioner. en-us Mon, 20 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424891 The HC held that an assessment order levying tax, interest and penalty was invalid due to violation of natural justice principles. The order was passed ex-parte without providing adequate hearing opportunity or sufficient time for representation. The assessment failed to address grounds raised in submissions, did not specify the default period for interest and penalty calculations, and lacked sufficient reasoning for determining amounts due. The court found that authorities failed to adjudicate on relevant facts and circumstances, noting that all factual and legal issues must be addressed even in ex-parte proceedings. The writ petition was disposed of in favor of the petitioner. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424891