Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST law

TRT-2025-117

M/S G. POWER SOLUTION VERSUS STATE OF BIHAR AND OTHERS

Patna High Court

Date:-17-08-22

In:-GST

Issue Favourable to Tax Payer ?:- yes

Held that - We are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.


Download Case Law