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2021 (11) TMI 888 - PATNA HIGH COURTLevy of interest - interest imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner - appeal preferred by the petitioner has been rejected without any application of mind to the grounds of appeal raised by the petitioner - violation of principles of natural justice - HELD 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 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. Petition disposed off subject to conditions agreed upon between parties.
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