Case LawCivil Writ Jurisdiction Case No. 5291 of 2024
Lord Vishnu Construction Pvt. Ltd. Vs Union of India through the Secretary
- Court:
- High Court
- Bench:
- Patna
- Date:
- March 2, 2025
- Type:
- Writ Petition
- Members:
- RAJEEV RANJAN PRASAD, RAMESH CHAND
Subject
GST assessment order quashed as notices placed under 'additional notices and orders'.
Service Of NoticePersonal HearingPrinciples of Natural Justice
Summary
The writ petition is allowed , and the assessment order dated October 31, 2023, along with the subsequent demand notice, are set aside . The Patna High Court found a violation of natural justice as the GST notices were improperly placed under the 'ad…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Mrs. Archana learned Senior counsel for the petitioner and Mr. Anshuman Singh, learned Senior standing counsel for the CGST and CX and Mr. Vikash Kumar, Standing counsel for the State. 2. This writ petition has been preferred seeking the following reliefs : That the Present Writ Petition is being filed for the following reliefs: i) For direction…