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    <title>2023 (3) TMI 788 - PATNA HIGH COURT</title>
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    <description>An ex parte GST assessment order and the corresponding Form GST DRC-07 were quashed because the assessee was not given a sufficient opportunity of hearing and the order did not record adequate reasons for determining the demand. The court held that, despite the availability of a statutory remedy, interference was warranted where civil consequences followed from a reasonless order passed in breach of natural justice. The matter was remitted for fresh adjudication on merits, with directions to allow filing of documents, provide a hearing, and pass a reasoned order.</description>
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      <description>An ex parte GST assessment order and the corresponding Form GST DRC-07 were quashed because the assessee was not given a sufficient opportunity of hearing and the order did not record adequate reasons for determining the demand. The court held that, despite the availability of a statutory remedy, interference was warranted where civil consequences followed from a reasonless order passed in breach of natural justice. The matter was remitted for fresh adjudication on merits, with directions to allow filing of documents, provide a hearing, and pass a reasoned order.</description>
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