TMI Blog2022 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... mount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. - Civil Writ Jurisdiction Case No. 9115 of 2021 - - - Dated:- 1-9-2021 - Sanjay Karol, C.J. and S. Kumar, J. Shri D.V. Pathy and Ms. Manju Jha, Advocates, for the Petitioner. Shri Vikash Kumar, SC-11, for the Respondent. JUDGMENT Petitioner has prayed for the following relief(s) : (i) the show cause notice dated 9-12-2020 (as contained in Annexure-2) issued by the respondent No. 2 proposing levy of tax, interest and penalty be quashed. (ii) the summary of order dated 11-1-2021 (as contained in Annexure-5) issued by the respondent No. 2 quantifying tax, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties as also perused the record made available, we are of the considered view 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. As such, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 11th of October, 2021 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; (h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; (i) During pendency of the case, no coercive steps shall be taken against the petitioner; (j) The Assessing Authority shall pass a fresh order only after affording ade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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