HC quashed ex parte order passed without affording opportunity of hearing to assessee
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 8 August, 2022
Latest from Taxmann
Case Details: Gujarat State Fertelizers and Chemicals Ltd. v. Union of India - [2022] 141 taxmann.com 113 (Patna)
Judiciary and Counsel Details
-
- Sanjay Karol, CJ & S. Kumar, J.
- Brisketu Sharan Pandey, Vijay Kumar Singh & Abhishek Kumar, Advs. for the Petitioner.
- Dr. K.N. Singh, Anshuman Singh & Vikash Kumar for the Respondent.
Facts of the Case
The notice was issued to assessee directing him to file reply within one week. However, the assessing officer proceeded to pass ex parte order without affording an opportunity of hearing to assessee. It filed writ petition against the same.
High Court Held
The Honorable High Court observed that the order was passed before expiry of 30 days as minimum statutory period of 30 days mandated under Section 74 of GST Act. The time was not granted as per law for filing reply and the assessing officer proceeded to pass ex parte order before expiry of 30 days. Therefore, the impugned notice and order were quashed and the department was directed to issue fresh notice and pass appropriate order.
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
