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2015 (3) TMI 518 - HC - VAT and Sales TaxValidity of revisional order passed by the Commissioner of Commercial Taxes - exparte order and without serving any notice of hearing - Held that - Counsel for the respondent State has presented the records of the proceedings of the year 2007-08 of the Commercial Taxes Officer, South Circle, Ranchi before this Court. We have perused the said record and we are of the considered opinion that the notice was not served upon the petitioner and an exparte order has been passed. - Therefore, impugned order is set aside - Matter remanded back - Decided in favour of assessee.
Issues: Challenging ex parte order by Commercial Taxes Officer, revisional order by Commissioner of Commercial Taxes, and consequential order by Commercial Taxes Tribunal.
In this case, the petitioner challenged the ex parte order passed by the Commercial Taxes Officer, South Circle, Ranchi, the revisional order by the Commissioner of Commercial Taxes, Ranchi, and the consequential order by the Commercial Taxes Tribunal, Ranchi. The petitioner contended that the ex parte order by the Commercial Taxes Officer was passed without serving any notice of hearing, and there were factual errors in the orders. The counsel for the petitioner argued that the matter was adjourned, but no notice was served, leading to the ex parte order. The petitioner also pointed out errors in the Commissioner of Commercial Taxes' order and requested a remand to the Commercial Taxes Officer for a fresh decision. Upon review, the High Court found that the notice was not served upon the petitioner, and an ex parte order was indeed passed. Consequently, the High Court quashed and set aside the orders by the Commercial Taxes Officer, the Commissioner of Commercial Taxes, and the Commercial Taxes Tribunal. The matter was remanded to the Commercial Taxes Officer for a fresh decision on the issues raised in the show cause notice. The petitioner was directed to appear before the Commercial Taxes Officer on a specified date, after which a suitable hearing date would be set. The High Court allowed the writ petition and provided specific directions for the resolution of the dispute.
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