Patna HC Quashes GST Order; Mandates Personal Hearing

M.D International Vs Union of India (Patna High Court) Patna High Court quashed the GST assessment order against M.D. International, citing a violation of Section 75(4) of the GST Act, which mandates a personal hearing before passing such orders. The petitioner argued that the order dated November 29, 2023, was issued without affording them an opportunity for a hearing, thereby violating statutory provisions. While the court upheld the limitation argument against the petitioner based on a prior ruling in M/s Barhonia Engicon Pvt. Ltd. v. Union of India, it found merit in the contention regardi...