GST Assessment Order Quashed as Personal Hearing Denied Despite Written Request: Patna HC

Shyam Electric Vs Union of India (Patna High Court) In, the Patna High Court allowed a writ petition challenging an ex parte assessment order passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 for Financial Year 2018-19. The petitioner sought quashing of the assessment order dated 24.04.2024 and the consequential demand raised in Form DRC-07 on the ground that no proper opportunity of hearing had been granted and notices were not duly served in accordance with the statutory provisions. The case arose from a show cause notice dated 25.10.2023 issued by the Assistant Commissio...