Patna HC Quashes Ex Parte GST Order on Due Process Lapses

Shree Shyam Trading Co. Vs Union of India (Patna High Court)

The Patna High Court has quashed an ex parte assessment order and subsequent demand against Shree Shyam Trading Co. for the Financial Year 2017-18, citing violations of natural justice and improper notice service under the Bihar Goods and Services Tax (BGST) Act, 2017. The ruling, delivered in the writ petition filed by the trading company, underscores the mandatory nature of personal hearings and valid notice dissemination by tax authorities.

Shree Shyam Trading Co. challenged the assessment order dated August 31,

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