Quashed summary revised GST demand cannot be made without giving the assessee a reasonable opportunity to be heard
Last updated: 14 October 2021
Court :
Patna High Court
Brief :
The Hon'ble Patna High Court, in M/s Manoj Kumar v. The State of Bihar and Ors. [Writ Petition No.17524 of 2021 decided on October 6, 2021] has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a reasonable opportunity to be heard is not maintainable as it violates the principles of natural justice.
Citation :
Writ Petition No.17524 of 2021 decided on October 6, 2021
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Bimal Jain
Published in GST
Views : 139
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