https://www.taxtmi.com/caselaws?id=461316 The Patna HC quashed an ex-parte assessment order for violating principles of natural justice. The court held that despite statutory remedies being available, it could interfere when an order is manifestly bad in law. The assessment order failed to provide fair hearing opportunity, insufficient time for representation, lacked adequate reasoning for determining the amount due, and did not adjudicate on relevant facts and circumstances. The court emphasized that even ex-parte proceedings must address all factual and legal issues while maintaining procedural fairness. The petition was disposed of in favor of the petitioner. en-us Fri, 16 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461316 The Patna HC quashed an ex-parte assessment order for violating principles of natural justice. The court held that despite statutory remedies being available, it could interfere when an order is manifestly bad in law. The assessment order failed to provide fair hearing opportunity, insufficient time for representation, lacked adequate reasoning for determining the amount due, and did not adjudicate on relevant facts and circumstances. The court emphasized that even ex-parte proceedings must address all factual and legal issues while maintaining procedural fairness. The petition was disposed of in favor of the petitioner. Case-Laws GST Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461316