https://www.taxtmi.com/caselaws?id=788296 Challenge to an ex parte tax demand for April 2018-March 2019 succeeds on grounds of defective communication and denial of personal hearing; the demand was recorded without applying necessary technical yardsticks (notably coal consumption relative to brick production). The operative remedy ordered is quashing the impugned demand and remitting the matter for fresh adjudication under the Bihar Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, with directions to apply statutory assessment procedures, afford an adequate personal hearing and complete the reassessment within six months. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788296 Challenge to an ex parte tax demand for April 2018-March 2019 succeeds on grounds of defective communication and denial of personal hearing; the demand was recorded without applying necessary technical yardsticks (notably coal consumption relative to brick production). The operative remedy ordered is quashing the impugned demand and remitting the matter for fresh adjudication under the Bihar Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, with directions to apply statutory assessment procedures, afford an adequate personal hearing and complete the reassessment within six months. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788296