https://www.taxtmi.com/caselaws?id=425976 An appellate order under Section 107 of the Bihar GST Act read with Rule 108(3) and an ex parte assessment under Section 73 were criticised for denial of adequate hearing and failure to give sufficient reasons. The text states that the orders did not properly address the factual and legal issues, and that the determination had civil consequences, requiring adjudication on merits after compliance with natural justice. It further records that the impugned orders were quashed and the matter was remanded for fresh decision after giving an adequate opportunity of hearing and passing a speaking order. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425976 An appellate order under Section 107 of the Bihar GST Act read with Rule 108(3) and an ex parte assessment under Section 73 were criticised for denial of adequate hearing and failure to give sufficient reasons. The text states that the orders did not properly address the factual and legal issues, and that the determination had civil consequences, requiring adjudication on merits after compliance with natural justice. It further records that the impugned orders were quashed and the matter was remanded for fresh decision after giving an adequate opportunity of hearing and passing a speaking order. Case-Laws GST Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425976