HC quashes order in Form ASMT-13 Without Opportunity of Being Heard

Vidyarthi Construction Private Limited Vs State of Bihar (Patna High Court)

We are of the view that the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need to be quashed and set aside, for the same to have been passed without following the principles of natural justice.

As such, purely on a limited ground, we quash and set aside the i

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