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    <title>2022 (7) TMI 447 - PATNA HIGH COURT</title>
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    <description>The HC quashed an ex-parte order rejecting petitioner&#039;s appeal under Section 107 of the CGST Act 2017. The court found violations of natural justice principles as petitioner was not afforded adequate hearing opportunity or sufficient time to present their case. The ex-parte order lacked sufficient reasoning regarding determination of amount due and payable by the assessee. The authorities failed to adjudicate on relevant facts and circumstances, not addressing issues of fact and law despite ex-parte proceedings. The petition was disposed of in petitioner&#039;s favor.</description>
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      <description>The HC quashed an ex-parte order rejecting petitioner&#039;s appeal under Section 107 of the CGST Act 2017. The court found violations of natural justice principles as petitioner was not afforded adequate hearing opportunity or sufficient time to present their case. The ex-parte order lacked sufficient reasoning regarding determination of amount due and payable by the assessee. The authorities failed to adjudicate on relevant facts and circumstances, not addressing issues of fact and law despite ex-parte proceedings. The petition was disposed of in petitioner&#039;s favor.</description>
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