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    <title>2022 (5) TMI 1294 - PATNA HIGH COURT</title>
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    <description>The HC quashed tax demand notices and orders related to excess input tax credit claims for 2018-19, finding the ex parte order violated natural justice principles by lacking reasons and failing to provide adequate hearing opportunity. Despite statutory remedies being available, the Court intervened due to fundamental legal flaws in the proceedings. The petition was disposed with conditions including partial deposit requirements, de-freezing of bank accounts, and directions for the Assessing Authority to conduct proper hearings and issue a reasoned order. The Court permitted digital proceedings due to the pandemic circumstances.</description>
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      <description>The HC quashed tax demand notices and orders related to excess input tax credit claims for 2018-19, finding the ex parte order violated natural justice principles by lacking reasons and failing to provide adequate hearing opportunity. Despite statutory remedies being available, the Court intervened due to fundamental legal flaws in the proceedings. The petition was disposed with conditions including partial deposit requirements, de-freezing of bank accounts, and directions for the Assessing Authority to conduct proper hearings and issue a reasoned order. The Court permitted digital proceedings due to the pandemic circumstances.</description>
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