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    <title>2022 (3) TMI 1609 - PATNA HIGH COURT</title>
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    <description>The HC set aside ex-parte appellate and assessment orders under CGST and BGST Acts, finding violations of natural justice principles. The Court noted the orders were cryptic, non-speaking, and failed to provide the petitioner adequate opportunity to present their case. While acknowledging statutory remedies existed, the HC intervened due to fundamental procedural flaws. The petitioner was directed to deposit 20% of the demanded amount (10% immediately and 10% within four weeks), and the tax authority was ordered to unfreeze bank accounts and decide the matter on merits within two months after giving proper hearing to the petitioner.</description>
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    <pubDate>Tue, 22 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (3) TMI 1609 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=457331</link>
      <description>The HC set aside ex-parte appellate and assessment orders under CGST and BGST Acts, finding violations of natural justice principles. The Court noted the orders were cryptic, non-speaking, and failed to provide the petitioner adequate opportunity to present their case. While acknowledging statutory remedies existed, the HC intervened due to fundamental procedural flaws. The petitioner was directed to deposit 20% of the demanded amount (10% immediately and 10% within four weeks), and the tax authority was ordered to unfreeze bank accounts and decide the matter on merits within two months after giving proper hearing to the petitioner.</description>
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      <pubDate>Tue, 22 Mar 2022 00:00:00 +0530</pubDate>
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