TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assessment Orders Annulled for Barhonia Engicon Pvt Ltd Due to Lack of Personal Hearing, Violating GST Section 75(4).</h1> <h3>Amitamshu Tradcon Private Limited Versus Union of India, Central Board of Indirect Taxes and Customs, State of Bihar through Commissioner of State Tax, Asst. Commissioner of State Tax, Audit, Darbhanga Division, and Asst. Commissioner of State Tax, Begusarai Circle, Bihar.</h3> Amitamshu Tradcon Private Limited Versus Union of India, Central Board of Indirect Taxes and Customs, State of Bihar through Commissioner of State Tax, ... The Patna High Court, presided over by the Chief Justice and Justice Partha Sarthy, addressed the issue of limitation in the context of GST assessments in the case of M/s Barhonia Engicon Private Limited v. The Union of India and others. The petitioner argued that the assessment orders were issued without a personal hearing, violating Section 75(4) of the GST enactments. The court found merit in this argument, setting aside the impugned orders, including those in Form GST DRC-07 dated 30.10.2023 and 21.04.2024, due to non-compliance with the statutory requirement for a personal hearing. The case was remitted to the Assessing Officer, with instructions for the petitioner to appear on 15.01.2025. The Assessing Officer is required to issue a decision within three months from the judgment date or within the applicable limitation period, whichever is later. The writ petitions were disposed of following these directions.
TaxTMI 
TaxTMI 
