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    <title>2025 (5) TMI 140 - PATNA HIGH COURT</title>
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    <description>A GST writ challenge to Notifications No. 56 of 2023 and 60 of 2023 failed because the same issue had already been decided against the petitioner by a coordinate Bench. The challenge to the assessment order under Section 73(9) of the Bihar GST Act also failed, as the record showed service of show-cause notice, time to explain the discrepancy, appearance of the taxpayer representative, and filing of reconciliation. On that basis, the court found no breach of the hearing requirement and no jurisdictional error, leaving the impugned action undisturbed while preserving any other remedy available in law.</description>
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    <pubDate>Thu, 24 Apr 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=769868</link>
      <description>A GST writ challenge to Notifications No. 56 of 2023 and 60 of 2023 failed because the same issue had already been decided against the petitioner by a coordinate Bench. The challenge to the assessment order under Section 73(9) of the Bihar GST Act also failed, as the record showed service of show-cause notice, time to explain the discrepancy, appearance of the taxpayer representative, and filing of reconciliation. On that basis, the court found no breach of the hearing requirement and no jurisdictional error, leaving the impugned action undisturbed while preserving any other remedy available in law.</description>
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