Order passed ex-parte and violating principle of nature justice is bad in law

Shaurya and Company Vs State of Bihar (Patna High Court)

Patna High Court held that order is bad in law and liable to be quashed as the same was passed in violation of principle of natural justice i.e. without providing fair opportunity of hearing and order was passed e-parte without assigning sufficient reasons.

Facts-

The appeal of the petitioner against the assessment order dated 30.12.2020, passed by Respondent No. 5, namely, the Assistant Commissioner of State Tax, Gandhi Maidan Jurisdiction, Gandhi Maidan, Patna West, Bihar, in GSTIN 10AJWPJ7870Q2ZA, under Section 73 of BGST Act, 2017; and summary of order dated 30.12.2020 in Form GST DRC-07 for the tax period Apr 2018 to March, 2019 (Reference No. ZD1012200297606), has been rejected by a cryptic, misconceived and non-speaking order.

Conclusion-

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