Summary Order in GST DRC-07 quashed by Patna High Court for violating the principles of natural justice


Last updated: 27 October 2021

Court :
Patna House Court

Brief :
In M/s K.R. Steel Traders v. The State of Bihar [Civil Writ Jurisdiction Case No.17795 of 2021 dated October 21, 2021], M/s K.R. Steel Traders ("the Petitioner") filed petition being aggrieved against Order dated August 16, 2019 passed by the Joint Commissioner of State Taxes, Patna South Circle and Summary Order in Form GST DRC-07 dated August 29, 2019 passed by Deputy Commissioner of State Tax Patna South, Jurisdiction- Patna South, Patna in which the appeal of the Petitioner has been rejected merely on the grounds of being barred by limitation and both the orders were ex parte in nature.

Citation :
Civil Writ Jurisdiction Case No.17795 of 2021 dated October 21, 2021

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Bimal Jain
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