https://www.taxtmi.com/caselaws?id=411298 Assessment and appellate orders under Section 74 of the Bihar Goods and Services Tax Act, 2017 were held unsustainable where they were passed ex parte without affording the assessee a fair opportunity of hearing and without recording adequate reasons. Because the orders carried civil consequences, the absence of natural justice and of a speaking order justified quashing. The matter was remitted for fresh adjudication on merits after providing adequate opportunity to the assessee. en-us Thu, 22 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411298 Assessment and appellate orders under Section 74 of the Bihar Goods and Services Tax Act, 2017 were held unsustainable where they were passed ex parte without affording the assessee a fair opportunity of hearing and without recording adequate reasons. Because the orders carried civil consequences, the absence of natural justice and of a speaking order justified quashing. The matter was remitted for fresh adjudication on merits after providing adequate opportunity to the assessee. Case-Laws GST Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411298