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Case Law Details

Case Name : Cement House Vs Union of India (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 15680 of 2022
Date of Judgement/Order : 09/12/2022
Related Assessment Year :
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Cement House Vs Union of India (Patna High Court)

Patna High Court held that ex parte order passed without assigning any reasons sufficient even decipherable from the record is liable to be set aside as passed in violation of the principles of natural justice.

Facts-

This petition has been filed for quashing of order dated 06.03.2021 and 06.02.2021 passed by the respondent no. 6 namely The Assistant Commissioner of State Taxes, Saharsa Circle, Sahara in Reference No. 1820 and Reference No. ZD100221005021T respectively as also summary of order dated 06.02.2021 passed in GST DRC-07 for the period 2019-20. The order is ex parte in nature.

Conclusion-

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