GST
TRT-2025-
High Court Patna
Date:-27-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 27 July 2022
Key takeaways: –
- This appeal is against impugned order dated 17.03.2022 by appellate authority rejecting appeal on ground of being barred by limitation.
- The Court observed that the authorities did not adjudicate the matter on the attending facts and circumstances.
- Moreover, the court held that the impugned order is bad in law as it violates the Principle of Natural Justice and does not clarify the reason on how the officer determine the amount due.
- The Court directed that the Assessing Authority shall decide the case on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner.
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