Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2024 (7) TMI 1 - HC - Indian LawsProceedings against retired Sales Tax Officer post superannuation - GST default by the company in which he was appointed post retirement - Dismissal of writ petition as premature - Single Judge has proceeded to non-suit the relief - no opportunity given for preliminary enquiry - violation of principles of natural justice - HELD THAT - It is not in dispute that the appellant-petitioner had already retired in the year 2016 and during his service tenure no departmental proceeding was initiated against him. After more than six years the respondent authority had proceeded against the appellant and held the preliminary enquiry on 21.12.2023 that to an ex-parte even without taking any comment from a retired employee. In administrative action which also entails civil consequences for a person the principles of natural justice should be adhered to. Admittedly no opportunity was given to the appellant before holding the preliminary enquiry and such a decision taken in violation of the principle of natural justice would be void. In the interest of justice the matter is to be heard on merit before learned Single Judge and accordingly the order impugned dated 13.3.2024 is set aside - the matter is relegated to the learned Single Judge to consider the matter on merits. The Special Appeal stands partly allowed.
|