GST Demand Order Set Aside for No Personal Hearing, Remanded for Fresh Order

Raymond Lifestyle Limited Vs Union of India (Patna High Court) In Raymond Lifestyle Limited vs Union of India (Patna High Court), the petitioner challenged an assessment order passed without granting a personal hearing as required under Section 75(4) of the Goods and Services Tax (GST) enactments. The court reviewed the petition in light of a similar case, M/s Barhonia Engicon Private Limited v. The Union of India, where the petitioner’s arguments on limitation were also addressed against them. The petitioner contended that the impugned assessment order, along with the order in Form GST ...