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2024 (4) TMI 780 - ALLAHABAD HIGH COURTViolation of principles of natural justice - challenge to the ex parte nature of the order - no proper notice to file reply and in any case, no prior notice of hearing was served to the petitioner before the impugned order came to be passed - HELD THAT:- While there can be no dispute to the fact that the proceedings conducted by the respondent authorities are wholly irregular and contrary to the provisions of law and ex parte, without issuance of any notice to the petitioner and without communication of any date of hearing fixed in the proceedings, detailed note is made of the order sheet to record the wholly unacceptable conduct of the respondent authority in proceeding in the manner in which he has. Adjudication orders give rise to serious civil consequences. They create demands of tax as also penalties are often imposed. In the self assessment scheme, unless the noticee/assessee is given fair opportunity to furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. The impugned order dated 23.02.2024 is set aside - the petitioner may treat the impugned order to be a final show-cause notice and furnish its detailed reply within a period of two weeks from today - the writ petition is disposed off.
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