https://www.taxtmi.com/caselaws?id=417084 An ex parte GST assessment order under the Bihar Goods and Services Tax Act, 2017 was found unsustainable because the taxpayer was not given adequate opportunity of hearing and the order did not contain reasons showing how liability was determined. The HC held that an order carrying civil consequences must comply with natural justice and be supported by a speaking order; the availability of a statutory remedy did not prevent interference on these facts. The assessment order and accompanying summary order were therefore set aside, and the matter was remitted for fresh adjudication on merits after affording proper hearing. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417084 An ex parte GST assessment order under the Bihar Goods and Services Tax Act, 2017 was found unsustainable because the taxpayer was not given adequate opportunity of hearing and the order did not contain reasons showing how liability was determined. The HC held that an order carrying civil consequences must comply with natural justice and be supported by a speaking order; the availability of a statutory remedy did not prevent interference on these facts. The assessment order and accompanying summary order were therefore set aside, and the matter was remitted for fresh adjudication on merits after affording proper hearing. Case-Laws GST Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417084