Esha Nath
Published On: January 31, 2022 at 18:31 IST
The Patna High Court has stated that an Order which has been passed by the Adjudicator and has been challenged before the Court, cannot be defended by any Government Counsel relying on those extra materials which were never placed before the authority.
The Division Bench of Chief Justice Sanjay Karol and Justice S. Kumar Quashing an order by the Assistant Commissioner noted that :
“Shri Vikash Kumar, learned Standing Counsel No. 11 has tried to justify the order on the basis of the material, not placed before the authority but before this Court and that too preceding to the events leading to passing of the impugned order. Well, this is unacceptable in law for the authority has to consider the material placed before itself and the order cannot be justified on any other material.”
The Assistant Commissioner filed the Petition for Quashing the demand notice under Section 8 of Bihar Tax on Entry of Goods Act, 1993.
The Court allowed the Writ petition and noted that the Order reflected no authority on what basis the commissioner made the Petitioner liable to pay the interest.
It stated that the order was completely wrong and unreasonable. It has nothing to do with the issue raised by the Petitioner.