GST Refund Directed After Withdrawal of Best Judgment Assessment Order: Patna HC

Advertisement Asma Automobiles Private Limited Vs State of Bihar (Patna High Court) The Patna High Court considered a writ petition challenging an assessment order issued in Form GST DRC-07 under Section 73 of the Bihar Goods and Services Tax Act, 2017 for September 2019. The petitioner sought quashing of the order, refund of the tax recovered by debit to the electronic credit ledger, and challenged the service of the order and summary of the show cause notice only through the GST portal. During the hearing, the petitioner submitted that the assessment order dated 07.08.2019/11.11.2019 pass...