Case Law Details
Rambabu Singh Vs State of Bihar (Patna High Court)
Rambabu Singh (the Petitioner) filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 (the Orders) passed by Additional Commissioner of State Tax (the Respondent) as the Orders were passed ex-parte and no fair opportunity of hearing was accorded to the Petitioner.
The Respondent counsel submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Further, contended that, the case shall be decided on merits. Furthermore, assured that during pendency of the case, no coercive steps shall be taken against the Petitioner.
On perusal of all the facts and evidences the Honorable Patna High Court adjudicated that the Orders passed by the Respondent are bad in law. The Court gave two reasons-
(a) violation of principles of natural justice, as fair opportunity of hearing was not provided to the Petitioner;
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