Aram Singh v. State of U.P. and 2 Others
Case brief
What is this about?
This High Court held that a petitioner cannot be compelled to deposit the amount of provisional assessment without affording an opportunity of hearing before making a final assessment. The court quashed the recovery citation issued on the basis of provisional assessment treated as final without hearing, violating principles of natural justice.
What did the court decide?
Recovery citation kept in abeyance for six weeks/for consideration of representation. Petitioner to file representation within two weeks.