There was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed
Section 39, 46, 47 and 50 of the CGST Act — Demand Notice - The petitioner prayed for directions for quashing the order dated 26.09.2018 passed under Section 39, 46, 47 and 50, being illegal and without jurisdiction; for quashing of the notice of demand in form DRC-07 dated 05.10.2018. The petitioner counsel submitted that the instant petition be disposed of exactly in the same terms as contained in judgment dated 14.01.2020 passed by a co-ordinate Bench of this Court in C.W.J.C. No. 23797 of 2019, titled as M/s Gaya marketing Vs. the State of Bihar & Ors. The respondent not objected.
Held that:- The Hon’ble High Court held that the instant petition stands disposed of in terms of judgment dated 14.01.2020 passed by a co-ordinate Bench of this Court in C.W.J.C. No. 23797 of 2019, titled as M/s Gaya marketing Vs. The State of Bihar & Ors., and the directions contained therein shall also govern the instant case mutatis mutandi.