Some relevant part of the court’s observation : “Having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences”.
Important Note : The views expressed herein are personal. The above information is only for educational purposes and does not form professional advice. Kindly read law, circular, notification, judgement etc. before acting upon it. Further though due care is taken while preparing the document, possibility of errors cannot be ruled out.