Violation of Natural Justice Principles if Order passed Prematurely

Sunil Enterprises Vs Commissioner Commercial Tax (Allahabad High Court) The esteemed Allahabad High Court, in the case of Sunil Enterprises vs. Commissioner Commercial Tax [Writ Tax no. 730 of 2023, May 29, 2023], overturned the Adjudicating Authority’s order. The court declared that if the dates for written reply submission and oral hearing have been established and informed to the assessee, then no order of adjudication should be issued prior to these dates. Facts Sunil Enterprises (“the Petitioner”) received a Show Cause Notice (“the SCN”) dated April 3, 2021, and subsequently...