PATNA, India, July 16 -- Patna High Court issued the following judgment on July 9:
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 2017-18 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 as contemplated under Section 169 of the BGST Act, 2017;
(b) Fo...