GST -Patna High Court: Ex-parte Order passed without assigning any sufficient reasons as to how the officer determined the amount due and payable by the assessee – Violation of principal of Natural Justice - Impugned order is set aside. [Order Attached]

Your free trial / membership plan is expired.
Kindly subscribe to get complete access to indirect tax updates and issue wise cases
Why subscribe to us ?
Get complete access to news updates and download copy of case laws/ notification/ circular etc.
Be a part of our WhatsApp group and read real time indirect tax updates
Access to ready case laws of General Issues and Industry Wide Issues under GST
Access to relevant provisions of law / circular in respect to the issues, along with trail of their amendments
Write your GST query to us for evaluation
Subscription Charges:*
Indirect tax updates -
6 months @299 / 1 Year @499 only
Indirect tax updates + Issue wise cases -
6 months @1199 / 1 Year @1999 only
*Plus applicable GST
Admin
05-Aug-2022 08:26:47
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.
Related Post
Post Category
Your free trial/ membership plan has expired. Kindly subscribe to get complete access of tax news updates.
Why subscribe to us ?
Get complete access to news updates
Access to the Order Copy of the case law/ Notification/ Circular etc
Be a part of our Whatsapp group and read real time tax updates
Access to ready case laws/ circulars on general and industry-wide issues under GST
Submit your GST issues to us for evaluation