https://www.taxtmi.com/caselaws?id=410195 The High Court quashed orders passed under the Bihar Goods and Services Tax Act, 2017, due to lack of a reasonable opportunity for the petitioner to be heard and absence of speaking orders. The Court emphasized natural justice principles, set aside the impugned orders, and directed for a fresh decision by the Assessing Authority. The appeal, initially rejected as time-barred, was reconsidered considering the valid explanation for delay due to COVID restrictions. The Court intervened, ruling in favor of the petitioner, stressing the importance of a fair opportunity to present the case. Various directions were given, including conducting proceedings through digital mode and ensuring no coercive steps against the petitioner. en-us Wed, 07 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410195 The High Court quashed orders passed under the Bihar Goods and Services Tax Act, 2017, due to lack of a reasonable opportunity for the petitioner to be heard and absence of speaking orders. The Court emphasized natural justice principles, set aside the impugned orders, and directed for a fresh decision by the Assessing Authority. The appeal, initially rejected as time-barred, was reconsidered considering the valid explanation for delay due to COVID restrictions. The Court intervened, ruling in favor of the petitioner, stressing the importance of a fair opportunity to present the case. Various directions were given, including conducting proceedings through digital mode and ensuring no coercive steps against the petitioner. Case-Laws GST Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410195