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Case Law Details

Case Name : Manoj Kumar Vs State of Bihar (Patna High Court)
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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.

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