HC quashes summary revised GST demand for not giving Fair opportunity of hearing

Manoj Kumar Vs State of Bihar (Patna High Court) Quashed summary revised GST demand cannot be made without giving the assessee a reasonable opportunity to be heard Patna High Court has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a reasonable opportunity to be heard is not maintainable as it violates the principles of natural justice. Facts: M/s Manoj Kumar (“the Petitioner”) had filed an appeal before the Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea (“Respondent 2”) against the order of the Assistant ...