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    <title>2021 (7) TMI 390 - PATNA HIGH COURT</title>
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    <description>The High Court quashed the assessment order and demand notice due to delays caused by COVID restrictions. It found the ex parte order lacking in reasoning and violating natural justice principles. The Court directed the petitioner to deposit a percentage of the total amount for appeal hearing, de-freeze bank accounts, and set guidelines for further proceedings emphasizing compliance with natural justice principles. Additionally, the Court declared certain statutory provisions ultra vires, highlighting violations of natural justice and lack of reasoning in ex parte orders, setting aside the impugned order, and outlining conditions for future proceedings.</description>
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      <description>The High Court quashed the assessment order and demand notice due to delays caused by COVID restrictions. It found the ex parte order lacking in reasoning and violating natural justice principles. The Court directed the petitioner to deposit a percentage of the total amount for appeal hearing, de-freeze bank accounts, and set guidelines for further proceedings emphasizing compliance with natural justice principles. Additionally, the Court declared certain statutory provisions ultra vires, highlighting violations of natural justice and lack of reasoning in ex parte orders, setting aside the impugned order, and outlining conditions for future proceedings.</description>
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