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HC quashes summary revised GST demand for not giving Fair opportunity of hearing
Case Law Details
- Case Name
- Manoj Kumar Vs State of Bihar (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Manoj Kumar Vs State of Bihar (Patna High Court)
Quashed summary revised GST demand cannot be made without giving the assessee a reasonable opportunity to be heard
Patna High Court has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a reasonable opportunity to be heard is not maintainable as it violates the principles of natural justice.
Facts:
M/s Manoj Kumar (“the Petitioner”) had filed an appeal before the Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea (“Respondent 2”) against the order ...
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