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2021 (8) TMI 473 - HC - GSTPrinciples of natural justice - ex-parte order - compliance with the pre-deposit - HELD THAT:- The order is found to be absolutely cryptic in nature, without assigning any reason, more so with regard to the imposition of penalty. As such, purely on a limited ground, the impugned order passed by respondent no.3, namely the Joint Commissioner of State Taxes, Patna South & Patna West Circle, Patna as contained in Annexure-4, is set aside with further directions imposed. Petition disposed off.
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