Order sustained as requirement u/s. 75(4) of CGST Act duly complied: Patna HC

CTS Industries Limited Vs Directorate General of GST Intelligence (Patna High Court) Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017. Facts- The present writ has been filed mainly alleging that the order dated 28.06.2022 has been passed by the respondent no. 2 for the period 2017-18 under Section 74(9) of the Bihar Goods and Services Tax Act, 2005 in contravention to Section 6(2) ...