Allowed¶13

Naresh Kr Garg v. Government of NCT of Delhi & Anr.

Delhi HC17 Mar 2025W.P.(C)/1454/2025

Case brief

AI extract

What is this about?

Assessment order quashed for denial of natural justice (no notice/opportunity of hearing); concession by GNCTD respondents; remit for fresh assessment after due notice; W.P.(C) 1454/2025 with CM APPL. 7081/2025 (Stay); Delhi High Court; decision dated 17 March 2025; coram Yashwant Varma and Harish Vaidyanathan Shankar, JJ.; petitioner Naresh Kr Garg.

What did the court decide?

Writ petition allowed; impugned order of assessment dated 21 December 2023 quashed; assessing authority left free to initiate fresh proceedings after placing the petitioner on due notice and affording an opportunity of hearing. ¶13

Naresh Kr Garg Vs Government of NCT of Delhi & Anr. — Delhi HC (2025) — LawSathi Research

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$~5

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IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1454/2025 & CM APPL. 7081/2025 (Stay)

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NARESH KR GARG .....Petitioner Through: Mr. A.K. Pathak, Adv.

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versus

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GOVERNMENT OF NCT OF DELHI & ANR.

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.....Respondents Through: Mr. K.G. Gopalakrishnan, Adv.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

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O R D E R

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% 17.03.2025

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We had in terms of our original order of 06 February 2025 taken note of the challenge which stood raised to the final order of assessment with the writ petitioner contending that it was never placed on notice of the proceedings initiated by the respondents. It was in the aforesaid light that we had requested Mr. Gopalakrishnan, learned counsel representing the respondents, to obtain instructions.

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Today when the matter was called, the respondents, in effect, concede to the allegation as leveled by the writ petitioner and consequently pray for the matter being remanded back enabling the assessing authority to pass a fresh order in accordance with law.

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In light of the concession so made, we allow the present writ petition and quash the impugned order of assessment dated 21 December 2023. We leave it open to the assessing authority to draw proceedings afresh taking into consideration its obligation to place the petitioner on due notice and of affording it an opportunity of hearing.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/03/2025 at 12:40:09

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All rights and contentions of respective parties on merits are otherwise kept open.

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YASHWANT VARMA, J

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HARISH VAIDYANATHAN SHANKAR, J

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MARCH 17, 2025/ akc

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/03/2025 at 12:40:09

Naresh Kr Garg v. Government of NCT of Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Naresh Kr Garg v. Government of NCT of Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Procedural history

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