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    <title>2021 (6) TMI 767 - PATNA HIGH COURT</title>
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    <description>An ex parte State GST assessment was set aside because the record showed no effective opportunity of hearing and the order lacked adequate reasons explaining the liability determination. The writ court held that breach of natural justice justified interference despite the availability of a statutory appeal, as the order involved civil consequences. Once the foundational assessment was quashed, the appellate order based on delay also failed. The matter was remanded for fresh adjudication on merits after a proper hearing, with directions concerning deposit already made, an additional deposit, release of bank attachment, and expeditious disposal.</description>
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    <pubDate>Fri, 11 Jun 2021 00:00:00 +0530</pubDate>
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      <title>2021 (6) TMI 767 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=408871</link>
      <description>An ex parte State GST assessment was set aside because the record showed no effective opportunity of hearing and the order lacked adequate reasons explaining the liability determination. The writ court held that breach of natural justice justified interference despite the availability of a statutory appeal, as the order involved civil consequences. Once the foundational assessment was quashed, the appellate order based on delay also failed. The matter was remanded for fresh adjudication on merits after a proper hearing, with directions concerning deposit already made, an additional deposit, release of bank attachment, and expeditious disposal.</description>
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