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    <title>2022 (12) TMI 1451 - PATNA HIGH COURT</title>
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    <description>Ex parte GST assessment orders passed without adequate opportunity of hearing and without intelligible reasons were treated as vitiated by breach of natural justice. The Patna HC held that the availability of a statutory remedy did not bar writ interference where the orders were ex facie illegal and the defects went to the root of the adjudication. Because the assessments entailed civil consequences and the reasoning did not disclose how liability was determined, the orders were quashed and the matter was remitted for fresh adjudication after due hearing and compliance with fair procedure.</description>
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      <description>Ex parte GST assessment orders passed without adequate opportunity of hearing and without intelligible reasons were treated as vitiated by breach of natural justice. The Patna HC held that the availability of a statutory remedy did not bar writ interference where the orders were ex facie illegal and the defects went to the root of the adjudication. Because the assessments entailed civil consequences and the reasoning did not disclose how liability was determined, the orders were quashed and the matter was remitted for fresh adjudication after due hearing and compliance with fair procedure.</description>
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