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    <title>2025 (6) TMI 1502 - PATNA HIGH COURT</title>
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    <description>The HC set aside a GST assessment order dated 29.04.2024 passed under Form DRC-07 for violation of natural justice principles. The petitioner challenged the order demanding tax, interest, and penalty for April 2018-March 2019, arguing it was passed without providing mandatory personal hearing under Section 75(4) of CGST Act. Following a Division Bench precedent in CWJC No. 18648/2024, the Court remitted the matter to the Assessing Officer with directions to grant personal hearing through authorized representative before passing fresh orders. The petitioner must appear on 30th June 2025, with the Assessing Officer required to decide within three months thereafter or within limitation period, whichever is later.</description>
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    <pubDate>Wed, 18 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (6) TMI 1502 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=773389</link>
      <description>The HC set aside a GST assessment order dated 29.04.2024 passed under Form DRC-07 for violation of natural justice principles. The petitioner challenged the order demanding tax, interest, and penalty for April 2018-March 2019, arguing it was passed without providing mandatory personal hearing under Section 75(4) of CGST Act. Following a Division Bench precedent in CWJC No. 18648/2024, the Court remitted the matter to the Assessing Officer with directions to grant personal hearing through authorized representative before passing fresh orders. The petitioner must appear on 30th June 2025, with the Assessing Officer required to decide within three months thereafter or within limitation period, whichever is later.</description>
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