HC quashed ex parte order passed without affording opportunity of hearing to assessee
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- Last Updated on 8 August, 2022
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Case Details: Gujarat State Fertelizers and Chemicals Ltd. v. Union of India - [2022] 141 taxmann.com 113 (Patna)
Judiciary and Counsel Details
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- 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.
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