2025 (7) TMI 916

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H Appearance : For the Petitioner : Mr. Mohit Agarwal, Advocate. Mr. Aman Kumar, Advocate. Mr. Vikash Khanna, Advocate. For the State : Mr. Vivek Prasad, GP-7. Mr. Sanjay Kumar, AC to GP-7. For the UOI : Mr. Anshuman Singh, Sr. SC (CGST & CX). Ms. Ruchi Mandal, Jr. counsel (CGST & CX). ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant writ petition, the petitioner has prayed for the following relief(s): "(a) For quashing the ex-parte Assessment Order dated 31.08.2023 passed under Section 73(9) of the BGST Act, 2017 by the Respondent Assistant Commissioner of State Tax, Patna West Circle, Patna and subsequent demand raised in Form DRC 07 dated 31.08.2023 with respect to Financial Year 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 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. Learned counsel for the petitioner submitted that certain proceedings have been uploaded through Portal and it is contrary to Section 169 of the GST Act, 2017. Further, it is submitted that the petitioner is entitled to oral hearing in terms of Section 75(4) of the GST Act, 2017 and the same has not been provided to the petitioner. On this score itself, impugned actions of the respondents are liable to be set aside. 3. Per contra, learned counsel for the respondents resisted the aforementioned submission and submitted that in the notice the petitioner was given....