https://www.taxtmi.com/caselaws?id=412478 The Patna HC addressed a writ petition challenging demand orders and attachments, focusing on alleged lack of hearing opportunity and improper actions by authorities. The court quashed the original order due to discrepancies in serving notices through the GST Portal, specifically Form DRC 01 and DRC 01A, not properly reaching the petitioner. The court directed a fresh assessment ensuring compliance with natural justice principles. The authorities' actions were deemed non-malicious, but the lack of proper hearing opportunity before the original order led to its quashing and the initiation of a new assessment process. en-us Thu, 09 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412478 The Patna HC addressed a writ petition challenging demand orders and attachments, focusing on alleged lack of hearing opportunity and improper actions by authorities. The court quashed the original order due to discrepancies in serving notices through the GST Portal, specifically Form DRC 01 and DRC 01A, not properly reaching the petitioner. The court directed a fresh assessment ensuring compliance with natural justice principles. The authorities' actions were deemed non-malicious, but the lack of proper hearing opportunity before the original order led to its quashing and the initiation of a new assessment process. Case-Laws GST Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412478