https://www.taxtmi.com/caselaws?id=774848 The Patna HC set aside an ex-parte assessment order under the BGST Act, 2017, finding violation of natural justice principles. The court held that authorities failed to comply with Section 75(4) by not providing proper personal hearing opportunity, as the show cause notice marked "NA" against hearing date, time, and venue columns. Additionally, the court found non-compliance with Section 169, ruling that merely uploading proceedings on a portal was insufficient - authorities must use minimum two prescribed modes of service. The competent authority was directed to fix proper hearing details and the petition was allowed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774848 The Patna HC set aside an ex-parte assessment order under the BGST Act, 2017, finding violation of natural justice principles. The court held that authorities failed to comply with Section 75(4) by not providing proper personal hearing opportunity, as the show cause notice marked "NA" against hearing date, time, and venue columns. Additionally, the court found non-compliance with Section 169, ruling that merely uploading proceedings on a portal was insufficient - authorities must use minimum two prescribed modes of service. The competent authority was directed to fix proper hearing details and the petition was allowed. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774848