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Judgment
We have heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, the special counsel for the State.
An ex parte assessment order was passed on 18.09.2013 for the year 2008-09. The said ex parte assessment order was set aside by the order dated 22.02.2014, on the ground that it was an ex parte order and no notice was given to the petitioner.
Subsequently, assessment order of 18.07.2014 the petitioner again moved recall application which was allowed and the ex parte assessment order dated 18.07.2014 was set aside by an order dated 03.10.2015. Subsequently, the Assessing Authority passed ex parte two orders dated 16.08.2016. One of them is purported to an order under Section 31 of the U.P Vat Act, 2008 modifying the earlier order.
In paragraph 41 of the writ petition, it has been stated that the impugned orders passed under Section 31 & 32 are ex parte orders without issuing any notice to the petitioner and without giving any opportunity of hearing.
Sri C.B. Tripathi, learned counsel for the State upon instructions received to him and upon a perusal of the impugned order fairly concedes that the impugned orders have been passed ex parte without giving opportunity of hearing to the petitioner.
It is settled law that when an order has been passed and if the same requires modification, it is necessary for the Assessing Authority to issue a notice and give an opportunity of hearing before recalling the order or modifying the said order. Since the same was not given the impugned orders are clearly in violation of the principles of natural justice as embodied under Article 143 of the Constitution of India.
Consequently, without going into any other grounds, we allow the writ petition at the admission stage itself.
We quash the impugned orders at the admission stage itself without calling for a counter affidavit.
The writ petition is allowed.
It would be open to the Assessing Authority to pass fresh order after giving due notice and opportunity of hearing to the petitioner.