Case Law Details
Rakesh Roshan Vs. State of Bihar (Patna High Court)
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 reasons sufficient 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. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were to be ex parte in nature.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
Petitioner has prayed for the following relief(s):
“i) the Notice dated 19.02.2020 under Section 74 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) issued by respondent no. 3 raising demand of tax on the ground of excess claim of input tax credit for the period of 2018-19 be quashed.
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