<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (4) TMI 1097 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=406981</link>
    <description>Ex parte assessment orders under Section 62 of the Bihar GST Act were quashed because they imposed civil consequences without adequate hearing or recorded reasons, breaching natural justice. The HC held that such assessments cannot stand where the affected party is not given a fair opportunity to respond. The matter was remanded for fresh consideration on merits, with directions for compliance with natural justice in the renewed proceedings.</description>
    <language>en-us</language>
    <pubDate>Fri, 22 Jan 2021 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 25 Mar 2025 12:15:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=642860" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (4) TMI 1097 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=406981</link>
      <description>Ex parte assessment orders under Section 62 of the Bihar GST Act were quashed because they imposed civil consequences without adequate hearing or recorded reasons, breaching natural justice. The HC held that such assessments cannot stand where the affected party is not given a fair opportunity to respond. The matter was remanded for fresh consideration on merits, with directions for compliance with natural justice in the renewed proceedings.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 22 Jan 2021 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=406981</guid>
    </item>
  </channel>
</rss>