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    <title>2021 (7) TMI 741 - PATNA HIGH COURT</title>
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    <description>The Court disposed of the writ petition filed against a show cause notice and orders issued by the Assistant Commissioner of State Tax. The impugned orders were quashed due to procedural non-compliance and violations of natural justice principles. The Assessing Officer admitted mistakes, leading to reduced penalties. The Court directed a fresh order in compliance with GST rules, with a timeframe for completion and refund of excess deposits. Coercive measures were stayed, bank accounts were unfrozen, and proceedings were to be conducted digitally. Parties were granted liberty to challenge the order, and interlocutory applications were addressed, ensuring a fair resolution.</description>
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    <pubDate>Thu, 08 Jul 2021 00:00:00 +0530</pubDate>
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