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    <title>2025 (3) TMI 834 - PATNA HIGH COURT</title>
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    <description>The Patna HC set aside the assessment orders against M/s Barhonia Engicon Private Limited due to the absence of a personal hearing, violating Section 75(4) of the GST enactments. The orders, including those in Form GST DRC-07, were annulled, and the case was remitted to the Assessing Officer. The petitioner is to appear on 15.01.2025, and a decision must be issued within three months from the judgment date or within the applicable limitation period. The writ petitions were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=767448</link>
      <description>The Patna HC set aside the assessment orders against M/s Barhonia Engicon Private Limited due to the absence of a personal hearing, violating Section 75(4) of the GST enactments. The orders, including those in Form GST DRC-07, were annulled, and the case was remitted to the Assessing Officer. The petitioner is to appear on 15.01.2025, and a decision must be issued within three months from the judgment date or within the applicable limitation period. The writ petitions were disposed of accordingly.</description>
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