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2023 (9) TMI 393 - PATNA HIGH COURTMaintainability of petition - availability of alternative remedy - ex-parte order - opportunity of hearing not provided - Condonation of delay in filing appeal - violation of principles of natural justice - HELD THAT:- The delay stands sufficiently explained on account of COVID-19 restrictions. 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 exparte 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, exparte in nature, passed in violation of the principles of natural justice, entails civil consequences. The impugned order set aside - petition disposed off.
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