Case Law Details
CEAT Limited Vs Union of India (Bombay High Court)
The High Court held that action on the part of the Department in not issuing notice granting reasonable time to the Petitioner to remain present and passing ex parte order is gross violation of principle of natural justice
Assessment order was passed by the Department, after remand by CESTAT, during second lockdown. The first hearing notice was issued after a long gap, whereas the second notice was issued prior to 48 hours or less. The High Court held that action on the part of the Department in not issuing notice granting reasonable time to the Petitioner to remain present and passing ex parte order is gross violation of principle of natural justice. The High Court quashed the ex parte order. The Department was directed to hold personal hearing and pass fresh order. It may assist similarly placed litigants.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule
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