Ex-parte Order Passed without Adequate Time and Reasons to be Set Aside: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 22 May, 2023
Latest from Taxmann
Case Details: Lucky Traders v. State of Bihar - [2023] 150 taxmann.com 338 (Patna)
Judiciary and Counsel Details
-
- Sanjay Karol, CJ & Partha Sarthy, J.
- D.V. Pathy, Adv. for the Appellant.
- Vikash Kumar for the Respondent.
Facts of the Case
In the instant case, the department passed an ex-parte order under section 73 and rejected the input tax credit claim of petitioner. The petitioner filed writ petition and contended that order was passed without providing sufficient time and no reasons were mentioned to reject claim of input tax credit.
High Court Held
The Honorable High Court noted that the input tax credit claim of the petitioner has been rejected and tax, including interest and penalty, has been imposed. However, no sufficient time was afforded to the petitioner to represent his case which was also evident from the records submitted.
Moreover, the Court also noted that the order passed was ex-parte in nature and didn’t assign any sufficient reasons as to how the officer could determine the amount due and payable by the petitioner. Therefore, the Court held that the impugned order was quashed and the Assessing Authority shall pass a fresh order only after affording adequate opportunity.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
