In Brief
An Assessing Authority under the UP VAT Act passed ex parte assessment orders against a taxpayer without proper service of notice. The High Court found the orders invalid and made adverse observations suggesting deliberate tactics and bad faith, imposing costs. The Supreme Court held that while the orders were irregular, the absence of concrete evidence of malice precluded imputing bad faith. The Court annulled the High Court's strictures and adverse observations against the officer, holding that mere error or irregularity does not equate to want of good faith. The costs awarded were redirected to the State Legal Services Authority.
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