9911796707
TMI Blog2022 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Impugned order is set aside - petition allowed. - Civil Writ Jurisdiction Case No.21364 of 2021 - - - Dated:- 4-1-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr.Pawan Kumar Singh, Advocate For the Respondent/s : Mr.Vivek Prasad (GP 7) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.M., if possible through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (g) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (h) During pendency of the case, no coercive steps shall be taken against the petitioner. (i) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (k) The Assessing Authority shall decide the case on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
