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2022 (10) TMI 1128 - HC - GSTValidity of assessment order - ex-parte order - de-freezing/de-attachment the bank account - non-realization of amount from the bank account(s) of the petitioner in pursuance of the order of Assessment passed under section 73 of the Bihar Goods and Services Act, 2017 - violation of principles of natural justice - HELD THAT:- This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed does not assign any reasons sufficient, even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order passed in violation of the principles of natural justice, entails civil consequences. The impugned order is set aside - petition disposed off.
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