Patna HC Quashed Ex-Parte GST Order Due to Lack of Personal Hearing

King Bricks Vs State of Bihar (Patna High Court) The writ petition challenged an ex-parte demand order dated 29 April 2024 issued under Section 73(9) of the CGST/BGST Act for the tax period April 2018 to March 2019, creating a demand of Rs. 26,66,667.40 along with interest and penalty. The petitioner also challenged the underlying show cause notice dated 13 December 2023 issued under Section 73(1), alleging that it was not properly communicated and that no opportunity for personal hearing was provided, in violation of principles of natural justice and Section 75(4) of the Act. The petitioner c...