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M/s Chhabra Traders Versus The State of Punjab and another

2016 (3) TMI 983 - PUNJAB AND HARYANA HIGH COURT

Validity of order passed ex parte in violation of natural justice - Petitioner unable to represent its case on medical ground - Input Tax Credit - Held that:- in view of the decision of Hon'ble Apex Court in the case of Canara Bank v. V.K. Awasthy [2005 (3) TMI 476 - SUPREME COURT OF INDIA], the order passed is in violation of the principles of natural justice as per the law. Therefore, liable to be set aside. - Decided in favour of appellant - CWP No.12693 of 2015 - Dated:- 21-1-2016 - MR. AJAY .....

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versy involved as narrated in the petition may be noticed. The petitioner firm is a registered dealer under the provisions of the Punjab Value Added Tax Act, 20905 (in short, the PVAT Act ). It is engaged in the business of trading of iron and steel hardware goods at Village Sohana, District Mohali. In the year 2005, the State of Punjab had enacted the PVAT Act to provide for levy and collection of value added tax and turnover tax on the sales or purchases of goods. The petitioner filed its retu .....

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te has also been attached as Annexure P.2 with the petition. Hence the instant writ petition by the petitioner. 3. Reply by way of affidavit of Excise and Taxation Officer, Mohali on behalf of the respondents has been filed wherein it has been inter alia stated that the petitioner has filed the present petition without availing the alternative remedy of appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala. Further, the petitioner did not appear before th .....

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On the other hand, learned State counsel did not dispute the ex parte order dated 26.5.2015. He, however, submitted that the petitioner has an efficacious remedy of appeal against the impugned order. 6. After hearing learned counsel for the parties, perusing the impugned order and overall facts and circumstances of the case, we find that the petitioner was unable to appear before the respondent authorities on the date of the passing of the assessment order on medical ground. Therefore, sufficie .....

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of man. Natural justice is the administration of justice in a commonsense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form. 9. The expressions natural justice'' and legal justice'' do n .....

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9; defence. 10. The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasijudicial body embarks on determining disputes between the parties, or any administrative action involving civil consequences is in issue. These principles are well settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that no one should be condemned unheard. Notice is the first limb of this principle. It must .....

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after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at Runnymede in 1215, the first statutory recognition of this principle found its way into the Magna Carta''. The classic exposition of Sir Edward Coke of natural justice requires to vocate interrogate and adjudicate''. In the celebrated case of Cooper v. Wandsworth Board of Works, (1963) 143 ER 414, the principle was thus stated: "Even God d .....

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