PATNA, India, May 17 -- Patna High Court issued the following judgment on April 18:
The petitioner is before this Court alleging that Annexure-P-5 order was passed without affording an opportunity for personal hearing.
2. The learned Government Advocate submits that Annexure-P-5 is not an assessment order but an order seeking payment of the erroneous refund made by the department.
3. In any event, the allegation is of violation of principles of natural justice. Annexure-P-3 is a notice issued which indicates the date of the personal hearing as 'not applicable'. In the reply to the show-cause notice, produced as Annexure-P-4 the petitioner had specifically sought for personal hearing by ticking 'Yes' in the column of option for personal...