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2020 (2) TMI 1238 - HC - GSTPrinciples of natural justice - order passed beyond jurisdiction in terms of Section 39, 46, 47 and 50 of the Bihar Goods and Service Tax Act, 2017 - notice in form GSTR-3A not issued - liability of interest under Section 50 of the Act - HELD THAT:- It is found that the order to be not assigning any reasons whatsoever - Also, prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed with the certain directions - Petitioner shall appear before the appropriate authority on 28.01.2020, whereafter the proceedings shall commence afresh, affording opportunity of proper hearing to the petitioner, also enabe to place on record additional material, if so required/desired and only thereafter the officer shall pass a fresh order assigning reason, in accordance with law.
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