Patna HC sets aside "cryptic" Tax Settlement Authority Order for indecipherable reasoning, violation of natural justice [Read Judgment]

Describing an order passed by a Bihar Tax Settlement Authority as "cryptic" and passed without an "application of mind", the Patna High Court set-aside the order assailed by an aggrieved tax settlement applicant.
Patna High Court
Patna High Court

In a recent judgment, a Division Bench comprising of the Chief Justice of the Patna High Court Sanjay Karol and Justice S Kumar set aside a cryptic order passed by an Authority constituted under the Bihar Settlement Taxation Disputes Act, 2019 (the Act) for an apparent "non-application of mind."

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