Patna HC Quashes GST Order for No Personal Hearing – Section 75(4) Violated

Singh Traders Vs State of Bihar (Patna High Court) Patna High Court, in a recent judgment regarding the case of Singh Traders Vs State of Bihar, has set aside an assessment order demanding Goods and Services Tax (GST), interest, and penalty from Singh Traders. The court’s decision, delivered on [Date of Judgment – if not specified, remove or state ‘a recent judgment’], primarily rests on the violation of Section 75(4) of the Goods and Services Tax Act, which mandates the provision of a personal hearing before adverse assessment orders are issued. Singh Traders had filed...