Patna HC set-aside GST Demand Order for absence of date on order; Orders Fresh Assessment

Patliputra Hytech Infra Parivate Limited Vs State of Bihar (Patna High Court) In the case of Patliputra Hytech Infra Private Limited Vs State of Bihar, the Patna High Court addressed significant procedural issues regarding a GST demand order issued by the Assessing Officer. The petitioner challenged the order for three main reasons: the absence of a date on the order, lack of a digital signature, and non-disclosure of the Document Identification Number (DIN). The petitioner’s contention was that these omissions hindered their ability to determine the timeline for filing an appeal, which ...