https://www.taxtmi.com/caselaws?id=769233 HC considered a challenge to an ex parte tax order passed without the petitioner's participation, where neither the pre-intimation notice under Rule 142(1A) nor the SCN were effectively served. The petitioner had not filed any reply and the statutory appeal was dismissed as time-barred. HC held that dismissal of the appeal on limitation did not preclude its writ jurisdiction, as there was no merger. Adopting a justice-oriented approach, HC set aside the ex parte order and remitted the matter to the authority for fresh consideration after giving the petitioner an opportunity to reply and contest. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769233 HC considered a challenge to an ex parte tax order passed without the petitioner's participation, where neither the pre-intimation notice under Rule 142(1A) nor the SCN were effectively served. The petitioner had not filed any reply and the statutory appeal was dismissed as time-barred. HC held that dismissal of the appeal on limitation did not preclude its writ jurisdiction, as there was no merger. Adopting a justice-oriented approach, HC set aside the ex parte order and remitted the matter to the authority for fresh consideration after giving the petitioner an opportunity to reply and contest. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769233