Order Challenged Before Court Can't Be Justified By Producing Extra Material That Was Not Placed Before Adjudicating Authority: Patna High Court

The Patna High Court has held that when an order passed by the adjudicating authority is challenged before the Court, the same cannot be defended by the Govt counsel by relying on such material that was never placed before the authority, despite it being in existence at the time of adjudication.Thus, quashing an order by the Assistant Commissioner, Commerical Tax, the Division Bench of...