Assessee failed to check GST notice on Common Portal: HC Set-aside ex-parte demand order 

Shiv Ganga Trading Co. Vs State of Bihar (Patna High Court) Patna High Court, in the case of Shiv Ganga Trading Co. vs. State of Bihar, quashed the GST order issued against the petitioner. The petitioner challenged the order dated April 27, 2024, and the corresponding summary of the order in GST DRC-07, arguing that the imposed tax, interest, and penalty were unlawful. The petitioner contended that the items in question—pulses and food grains under HSN Code 071390—were fully exempt from GST under the Central and Bihar GST Acts. The petitioner further asserted that they were not provided su...