https://www.taxtmi.com/caselaws?id=405041 An ex parte best judgment assessment under the Bihar Goods and Services Tax Act was held unsustainable because it was issued without an effective opportunity of hearing and without recorded reasons, despite imposing civil consequences. The court applied the principles of natural justice and quashed the assessment order for procedural breach. The matter was remanded for fresh consideration on merits, with directions that both sides be heard before a lawful decision is taken. en-us Wed, 03 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405041 An ex parte best judgment assessment under the Bihar Goods and Services Tax Act was held unsustainable because it was issued without an effective opportunity of hearing and without recorded reasons, despite imposing civil consequences. The court applied the principles of natural justice and quashed the assessment order for procedural breach. The matter was remanded for fresh consideration on merits, with directions that both sides be heard before a lawful decision is taken. Case-Laws GST Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405041