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.
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.