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AMITAMSHU TRADCON PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
D.v. Pathy
Res. Counsel
K.n. Singh
Vivek Prasad
Roona

Petitioner / Applicant

AMITAMSHU TRADCON PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Dec 19, 2024
Order No.

Civil Writ Jurisdiction Case Nos. 13405 and 13825 of 2024

Citation

2024(12) TAXREPLY 12707
Original Order
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ORDER

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The contentions raised in the present writ petitions on limitation are answered in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner. 2. It is submitted on behalf of the petitioner that the assessment orders impugned have been passed without granting a personal hearing under Section 75(4) of the GST enactments, in which circumstance, the impugned orders and the orders in Form GST DRC-07 dated 30.10.2023 and 21.04.2024 (Annexure P-5 series) respectively, are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 15.01.2025. If he appears on the date notified, or on a date once adjourned, the Assessing Officer after hearing the assessee shall pass orders within three ....

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