https://www.taxtmi.com/caselaws?id=410895 An ex parte assessment under the Bihar GST Act was quashed because no notice under Section 61 read with Rule 99 had been served before the determination under Section 73, and the order was cryptic and unreasoned, particularly on penalty. The court treated the absence of proper notice and reasons as a breach of natural justice in a matter carrying civil consequences. The matter was remitted for fresh consideration on merits after granting the assessee a hearing and liberty to file additional material. en-us Thu, 25 Mar 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410895 An ex parte assessment under the Bihar GST Act was quashed because no notice under Section 61 read with Rule 99 had been served before the determination under Section 73, and the order was cryptic and unreasoned, particularly on penalty. The court treated the absence of proper notice and reasons as a breach of natural justice in a matter carrying civil consequences. The matter was remitted for fresh consideration on merits after granting the assessee a hearing and liberty to file additional material. Case-Laws GST Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410895