TaxTMI 
TaxTMI 
Order passed by Assessing Authority being ex-parte and in violation of principle of natural justice liable to be quashed
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....rder passed by Assessing Authority being ex-parte and in violation of principle of natural justice liable to be quashed<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 2-1-2023<br><br>The Hon'ble Patna High Court ("the High Court") in the case of M/S. CEMENT HOUSE VERSUS THE UNION OF INDIA, THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, THE STATE OF BIHAR, THE ....
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....COMMISSIONER CUM SECRETARY, COMMERCIAL TAX DEPARTMENT, GOVT. OF BIHAR, PATNA., THE JOINT COMMISSIONER OF STATE TAX, CIRCLE, SAHARSA. THE ASSISTANT COMMISSIONER OF STATE TAX, SAHARSA CIRCLE - 2022 (12) TMI 1226 - PATNA HIGH COURT, held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principle of natural justice is liable to be quashed. Further, the Hi....
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....gh Court remanded back the matter to the Assistant Commissioner of State Tax to decide the case on merits and on the principles of natural justice. Facts: The Assistant Commissioner of State Tax ("the Assessing Authority") issued Assessment Orders ("AO") dated February 06, 2021, and March 06, 2021, for the Financial Year 2019-20 (collectively referred to as "the Orders") demanding total tax of R....
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....s. 32,00,296/. The Petitioner filed the Writ Petition before the High Court, interalia praying to quash the Orders as being passed ex-parte (order passed without providing opportunity of being heard) which were in violation of principle of natural justice. Issue: Whether the AO can be set aside on the grounds of being ex-parte? Held: The High Court held: * The Orders were ex parte in nature....
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.... which was against the principle of natural justice. Also, sufficient time was not given to the Petitioner to represent its case. * The Orders were quashed. * Further, the Assessing Authority was instructed to initiate the case on merits after complying with the principle of natural justice and to pass a fresh Order after providing adequate opportunity of being heard to concerned parties. (A....
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