Case LawCivil Writ Jurisdiction Case No. 6640 of 2025
Raja Babu Kapra Ghar Vs Union of India through the Secretary
- Court:
- High Court
- Bench:
- Patna
- Date:
- July 22, 2025
- Type:
- Writ Petition
- Members:
- RAJEEV RANJAN PRASAD, SHAILENDRA SINGH
Subject
Ex-parte GST Assessment Orders Quashed for Lack of Notice and Hearing Opportunity
Service Of NoticePersonal HearingPrinciples of Natural Justice
Summary
The High Court allowed the writ application, setting aside an ex-parte assessment order and the subsequent demand. The Court found that the assessing authority failed to ensure effective service of the notice for personal hearing, thereby depriving t…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard Mr. Mohit Agrawal, learned counsel for the petitioner, Mr. Vivek Prasad, learned GP-7 for the State as also Mr. Amit Pandey, learned Senior Counsel for the CGST and CX. 2. The petitioner in the present writ application is seeking the following reliefs:- “(a) For quashing the ex parte assessment order dated 06.02.2025 passed under Section 73…