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2020 (12) TMI 1163 - HC - GSTPrinciples of Natural Justice - Validity of Demand notice - HELD THAT:- As mutually agreed, the instant petition stands disposed of in terms of judgment M/S GAYA MARKETING VERSUS THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY CUM COMMISSIONER, THE JOINT COMMISSIONER OF STATE TAXES, THE ASSISTANT COMMISSIONER OF STATE TAXES, GAYA. [2020 (1) TMI 1355 - PATNA HIGH COURT] and the directions contained therein shall also govern the instant case mutatis mutandi - It was held in the case that The order to be not assigning any reasons whatsoever. Also, it is noticed that 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. Application disposed off.
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