2025 (6) TMI 251

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....>Dated:- 7-5-2025<br>Civil Writ Jurisdiction Case No. 5495 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE P. B. BAJANTHRI AND HONOURABLE MR. JUSTICE S. B. PD. SINGH For the Appellant : Mr. Mohit Agarwal, Advocate, Mr. Lokesh Kumar, Advocate, Mr. Vikash khanna, Advocate For the Respondent/s : Mr. Anshuman Singh, SC, CGST &CX For the State : Mr. Vivek Prasad, GP7 ORAL ORDER (Per: HONOUR....

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....f the BGST Act, 2017 and also without service of any notice, much less, show cause notice by any mode of service as contemplated under Section 169 of the BGST Act, 2017; (c) For holding that passing of the ex parte impugned assessment order dated 20.09.2023 without granting an opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 is violation of principle of nat....

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....tices were never served upon the Petitioner firm in terms of Section 169 of the BGST Act, 2017 nor the Petitioner was granted an opportunity of hearing in terms of Section 75(4) of the BGST Act, 2017; and/or for any other relief(s) as Your Lordships may deem fit and proper in the facts of the present case and in the interest of justice." 2. For the assessment year July, 2017-18 notice was issue....

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....n a portal, resultantly petitioner was unable to file his reply. Thereafter, the concerned authorities have proceeded to pass consequential orders. 4. In the light of these facts and circumstances, and for non-compliance of Section 169 of Bihar Goods and Service Act, 2017, impugned orders dated 20.09.2023 & 08.05.2024 vide Annexure-P/15 & Annexure-P/19 are set aside. Matter is remanded to the c....