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TMI Blog2022 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice, i.e. fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case and (b) order passed ex parte in nature, does not assign any reasons sufficient 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. The instant petition sands disposed of. - Civil Writ Jurisdiction Case No.15680 of 2022 - - - Dated:- 9-12-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL, AND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner/s : Mr.Gyan Shankar, Advocate For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en raised for the aforesaid period a total liability of Rs. 32,00,296/- (with breakup as (a) CGST worth Rs. 7,54,787/- with interest Rs. 90,574/- and penalty Rs. 7,54,787/- thereupon; and (b) SGST worthy Rs. 7,54,787/- with interest Rs. 90,574/- and penalty Rs. 7,54,787/- has been imposed on the petitioner; (iii) For issuing a writ of mandamus or any other appropriate writ directing the respondents not take any coercive action including recovery from bank account and third parties until pendency of the present writ application; (iv) For issuing a writ of mandamus and thereby directing the respondents to refund a sum of Rs. 16,90,722/- which has been sezied by the respondents from the cash credit ledger of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 passed ex parte in nature, does not assign any reasons sufficient 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble through digital mode; (f) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (g) We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were to be ex parte in nature; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the assessment, no coercive steps shall be taken against the petitioner. (j) The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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