https://www.taxtmi.com/caselaws?id=443997 Assessment orders under the Water (Prevention and Control of Pollution) Cess Act were unsustainable because they were made without disclosing any basis for the cess determination, without showing that a hearing had been afforded, and without reasons. The HC held that even where the statute does not expressly require a pre-assessment hearing, an expropriatory fiscal order must comply with natural justice and be reasoned. The appellate order also failed to address the objection on absence of hearing and reasons. On that basis, the assessment and appellate orders were quashed for breach of natural justice and want of reasons. en-us Wed, 04 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443997 Assessment orders under the Water (Prevention and Control of Pollution) Cess Act were unsustainable because they were made without disclosing any basis for the cess determination, without showing that a hearing had been afforded, and without reasons. The HC held that even where the statute does not expressly require a pre-assessment hearing, an expropriatory fiscal order must comply with natural justice and be reasoned. The appellate order also failed to address the objection on absence of hearing and reasons. On that basis, the assessment and appellate orders were quashed for breach of natural justice and want of reasons. Case-Laws Indian Laws Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443997