Orders Passed without Fair Opportunity during Lockdown violates Principle of Natural Justice

Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh); WP 8425/2020 & 8451/2020; 11/05/2020

Hon’ble SC time barring judgment binding on all – An important practical judgement pronounced on Ex-parte Assessment Orders by Vat Commercial Tax Authorities in which Hon’ble HC held that Order passed by Hon’ble Supreme Court is binding on all citizens/ tribunals/ courts of the country, including those exercising quasi judicial functions. HC Directs the respondent to give two weeks notice after the central govt relaxes the lockdown in India.

 Issue Covered:

Request for adjournment for Personal Hearing owing to pandemic situation due to COVID 2019 denied.

Assessment Order passed by the Respondent under the provisions of the Andhra Pradesh Value Added Tax Act 2005 in AO No 207184 dated 17.04.2020 for the period 06/2014 to 03/2016 as illegal, arbitrary, bad in law without jurisdiction and bereft of any valid reasons violative of principles of natural justice and violative of Articles 14, 191g and 265 of the Constitution of India and consequently set aside the same.

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