Road linkers Express Service Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that passing of ex-parte order without providing an opportunity of being hearing is against the principles of natural justice. Accordingly, the impugned order is set aside.
Facts- Vide the present petition, the petitioner contested that for the assessment year 2017-18, the demand notice was issued by the respondent on 28.06.2023 and the ex-parte impugned order came to be passed by the respondent on 27.12.2023, which is beyond the period of limitation. It is contested that the said impugned order was passed without providing any opportunity of personal hearing.
Conclusion- Held that in the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice and it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 27.12.2023 passed by the respondent.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
