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 as contemplated under Section 169 of the BGST Act, 2017;

(b) For holding that passing of the ex parte impugned assessment order dated 28.08.2024 without granting an opportunity of hearing as contemplated under Section 75(4) of the BGST Act, 2017 is violation of principle of natural justice and the impugned assessment order is liable to be quashed;

(c) For holding that as the Petitioner Firm was not served with the purported show cause notices or the impugned ex parte assessment order by a valid mode of service as contemplated under Section 169 of the BGST Act, 2017, the same amounts to principle of natural justice and the impugned order is liable to be quashed and set aside;

(d) For holding that mere uploading of Notices under the heading of Additional Notices and Orders' on the GST portal cannot be considered to be a valid mode of service of notice as required under Section 169 of the BGST Act, 2017;

(e) For holding that in the facts of the present case, the impugned assessment order dated 28.08.2024 is an ex parte order as the notices were never served upon the Petitioner firm in terns 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."

Brief Facts of the Case 3. The petitioner is a proprietorship firm engaged in the business of trade of foodgrains and is said to be a manufacturer and trader of paper cups, plates and other similar products. The firm is registered with the respondent authorities under the Goods and Services Act.

4. It is the case of the petitioner that for the financial year 2019-20 Return was filed and admitted tax were deposited by the petitioner. All of a sudden, the petitioner got a phone call from it's bank, namely, ICICI Bank, Chapra Branch, Saran that a direction for attachment of bank account of the petitioner firm has been issued by the respondent Joint Commissioner, State Tax, Saran Circle, Chapra for recovery of some demand. It is stated that the information was given orally, the copy of the attachment letter/order was not made available to the petitioner.

5. From the office of the Joint Commissioner, State Tax, Saran Circle, Chapra, the petitioner came to know that the order dated 28.08.2024 (impugned order) has been passed under Section 75(9) of the Bihar Goods and Services Tax, 2017 (in short 'BGST Act, 2017) with respect to financial year 2019-20 whereby a total demand including interest and penalty to the tune of Rs.7,21,819.00/- has been raised. The petitioner was informed that the order has been uploaded on the GST Portal of the petitioner firm and he was denied a hardcopy of the order despite request.

The rest of the document can be viewed at https://patnahighcourt.gov.in/viewjudgment/MTUjNzkxMSMyMDI1IzEjTg==-mQm81RV95J0=

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