Passing of ex-parte order before expiry of time limit for filing reply violative of principles of natural justice: Madras HC

Tvl. Mold-Tek Packaging Ltd Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that passing of ex-parte order prematurely before expiry of time limit for filing reply and without granting personal hearing is against the principle of natural justice and accordingly the order is set aside. Facts- Petitioner, vide the present petition, challenges the ex-parte assessment order dated 30.12.2023. It is contested that a show cause notice was issued in FORM DRC-01 on 11.12.2023, wherein 30 days’ time was provided for filing a reply, which was due on or before 10.01.2024. Howe...