Order passed without granting personal hearing to be set aside, matter remanded for re-adjudication: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 2 December, 2022
Latest from Taxmann
Case Details: Raj Kumar Singh v. Assistant Commissioner - [2022] 145 taxmann.com 206 (Calcutta)
Judiciary and Counsel Details
-
- MD. Nizamuddin, J.
- Ms Sutapa Roy Chowdhury, Abhijat Das & Ms Aratrika Roy for the Petitioners.
- A. Ray, Ld. GP., T.M. Siddiqui, S. Mukherjee & N. Chatterjee for the Respondent.
Facts of the Case
The petitioner challenged the adjudication order on the ground that personal hearing was not granted in spite of specific request. It filed writ petition contending that there was violation of principle of natural justice by not affording opportunity of personal hearing.
High Court Held
The Honorable High Court noted that the adjudicating authority had taken into record and consideration, reply filed by petitioner. But the impugned order was silent as to whether request for personal hearing was either considered or rejected. This was clear violation of natural justice and therefore, it was held that the impugned order was to be set aside and matter was remanded to adjudicating authority to pass order afresh within eight weeks after granting hearing opportunity to petitioner.
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
