#bihar gst

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Patna High Court Sets Aside Ex Parte GST Assessment and Bank Attachment The Patna High Court set aside an ex parte GST assessment order, Form GST DRC-07, recovery proceedings under DRC-13 and the attachment of the taxpayer’s bank account. The matter was remanded for fresh assessment after granting an adequate opportunity of hearing, with a direction to conclude proceedings within six months.... https://gstindiaguide.com/patna-high-court-ex-parte-gst-assessment-muskan-int-udyog/

Patna High Court Sets Aside Ex Parte GST Assessment and Bank Attachment

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Patna High Court Restores GST Registration Cancelled Without Personal Hearing The Patna High Court restored the petitioner’s GST registration after finding that the authorities denied a personal hearing, ignored returns and late fees already reflected on the GST portal, and relied upon a defective notice. The Court also set aside the appellate orders and awarded litigation costs of ₹15,000.... https://gstindiaguide.com/patna-high-court-restores-gst-registration-munna-chaudhary/

Patna High Court Restores GST Registration Cancelled Without Personal Hearing

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Patna High Court Rejects GST Writ Against Excess ITC Demand and Imposes Costs The Patna High Court dismissed a writ challenging a GST demand based on excess ITC and short-paid tax. The Court rejected the plea of ineffective portal service, relied on the petitioner’s undertaking and post-dated cheques, declined discretionary relief and imposed costs of ₹25,000.... https://gstindiaguide.com/patna-high-court-gst-portal-service-itc-demand-umagaurav/

Patna High Court Rejects GST Writ Against Excess ITC Demand and Imposes Costs

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Ex parte GST demand quashed as mere uploading of notice on GST portal was held insufficient service under Section 169 BGST Act, thereby violating principles of natural justice

Case: M/s Binod Traders v. Union of India & Ors. Court: Patna High CourtPetition No.: Civil Writ Jurisdiction Case No. 5495 of 2025Judgment Date: 07.05.2025Category of Dispute: Assessment – Natural Justice (Service of notice, opportunity of hearing)Relevant Sections: Sections 73, 75(4), 169 of the BGST Act, 2017 Facts (Paras 2–3) The petitioner, M/s Binod Traders, was subjected to an assessment…

Ex parte GST demand quashed as mere uploading of notice on GST portal was held insufficient service under Section 169 BGST Act, thereby violating principles of natural justice

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GST demand quashed as assessment order was passed without granting post-reply personal hearing, violating Section 75(4) mandate

Case Reference M/s Satguru Cattle Feeds and Chemoplast v. State of Bihar & OthersPatna High CourtCivil Writ Jurisdiction Case No. 3094 of 2025Category: Natural Justice / Assessment proceedingsDate of Judgment: 30 July 2025Relevant Section: Section 75(4) of the CGST Act, 2017 and BGST Act, 2017 Facts (Para 2–5) The petitioner, a proprietorship concern, was subjected to an assessment order…

GST demand quashed as assessment order was passed without granting post-reply personal hearing, violating Section 75(4) mandate