PATNA, India, July 30 -- Patna High Court issued the following judgment on July 14:
Heard learned counsel for the petitioner and learned counsel for the respondents.
2. The petitioner in the present writ application is seeking the following reliefs:-
"(a) For quashing the ex parte Assessment Order dated 28.08.2024 passed under Section 73(9) of the BGST Act, 2017 by the Deputy Commissioner, State Tax, Saran Circle, Chapra and subsequent demand raised in Form DRC 07 dated 28.08.2024 with respect to Financial Year 2019-20 as the same has been passed without granting any opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 and also without service of any notice, much less, show cause notice by any mode of service ...