https://www.taxtmi.com/caselaws?id=429570 An ex parte GST assessment under Section 73 of the Bihar GST Act was quashed because the assessee was not given sufficient hearing and the order lacked reasons showing how tax liability was determined. An order with civil consequences must comply with natural justice and be supported by a speaking order; the availability of a statutory remedy did not cure these defects. The matter was remitted for fresh adjudication after adequate opportunity of hearing and a reasoned decision. en-us Wed, 12 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429570 An ex parte GST assessment under Section 73 of the Bihar GST Act was quashed because the assessee was not given sufficient hearing and the order lacked reasons showing how tax liability was determined. An order with civil consequences must comply with natural justice and be supported by a speaking order; the availability of a statutory remedy did not cure these defects. The matter was remitted for fresh adjudication after adequate opportunity of hearing and a reasoned decision. Case-Laws GST Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429570