Case LawCivil Writ Jurisdiction Case No. 7911 of 2025
Durga Paper Plate Industries Vs Union of India through the Secretary
- Court:
- High Court
- Bench:
- Patna
- Date:
- July 13, 2025
- Type:
- Writ Petition
- Members:
- ASHOK KUMAR PANDEY, RAJEEV RANJAN PRASAD
Subject
Ex Parte Assessment Order Set Aside for Improper Notice Service and Lack of Personal Hearing
Service Of NoticePersonal HearingPrinciples of Natural Justice
Summary
The writ application is allowed . The ex parte assessment order dated 28.08.2024, the subsequent demand raised in Form DRC 07 dated 28.08.2024, and the consequential attachment order for the Financial Year 2019-20 are set aside . The Court found that…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard learned counsel for the petitioner and learned counsel for the respondents. 2. The petitioner in the present writ application is seeking the following reliefs:- “(a) For quashing the ex parte Assessment Order dated 28.08.2024 passed under Section 73(9) of the BGST Act, 2017 by the Deputy Commissioner, State Tax, Saran Circle, Chapra and sub…