Ex-parte assessment order passed in violation of principles of natural justice entails civil consequences

Balram Singh Vs Union of India (Patna High Court)

The Hon’ble Patna High Court in M/s Balram Singh v. Union of India & Ors. [Civil Writ Jurisdiction Case No. 88 of 2023 dated January 20, 2023] quashed and set aside the ex-parte assessment order passed by the Revenue Department rejecting the Input Tax Credit (“ITC”) claim of the

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