HC Set aside ex parte GST order passed in Violation of Natural Justice

Pramod Khad Bhandar Vs Union of India (Patna High Court) Contention of Appellant For issuance of a consequential writ or order for quashing of the ex parte order dated 05.03.2020 passed under section 73 of the state act and also for quashing of the summary of order issued in form GST DRC – 07 dated 05.03.2020 issued by the respondent no. 4 U/s 73(9) of the State Act whereby and where under the input tax credit claimed by the petitioner qua the taxable period of June 2018 has been rejected and denied for reasons of delay in filing of the respective returns in terms of section 16 (4) of bo...