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2017 (9) TMI 1840 - HC - VAT and Sales TaxPrinciples of natural justice - ex-parte order passed - petitioner has been proceeded with without hearing him in the matter - Section 25(3) of Bihar VAT Act - HELD THAT - The interest of justice requires that one opportunity should be given to the petitioner to justify his action before the assessing officer. The impugned orders are quashed - Petitioner shall appear before the assessing officer along with certified copy of this order on 10th of October, 2017 at 11 A.M. along with all his objections, documents and material in support of the notice issued and thereafter the authority shall proceed to pass assessment order afresh under Section 25(3) of the Act in accordance to law.
Issues:
Ex parte order under Section 25(3) of Bihar Value Added Tax Act, 2005 without hearing the petitioner. Analysis: The High Court, comprising the Chief Justice and Mr. Anil Kumar Upadhyay, JJ., reviewed the case where an ex parte order was issued under Section 25(3) of the Bihar Value Added Tax Act, 2005 without giving the petitioner a chance to present their case. The court noted that although the respondent's counsel tried to justify the ex parte proceedings by mentioning that notices were sent via email and telephonic communications were made to the assessee, the judges believed that the principles of natural justice required the petitioner to have an opportunity to defend their actions before the assessing officer. The court, without delving into the merits of the case, decided to quash the impugned orders and directed the petitioner to appear before the assessing officer on a specified date with all relevant objections, documents, and materials in support of the notice issued. The assessing authority was instructed to conduct a fresh assessment order under Section 25(3) of the Act in accordance with the law. The judgment emphasized that this decision was made solely in the interest of justice, granting the petitioner a fair chance to present their case. In conclusion, the High Court disposed of the matter by remanding it back to the assessing officer, highlighting that the purpose of the decision was to ensure that the petitioner had a proper opportunity to justify their actions. The judgment did not delve into the merits of the case but focused on upholding the principles of natural justice and providing a fair hearing to the petitioner.
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