HC: Quashes Revenue’s order of alleged tax evasion, cites violation of natural justice principle

Patna HC quashes and sets aside Revenue’s order of alleged tax evasion by Assessee, remands back the same to authorities for fresh consideration; Notes that the Petition is filed to set aside the Revenue’s order dated 31.01.2020 in exercise of jurisdiction u/s 74(1) of the BGST Act, 2017, on a finding that the GSTR-B and TDS Return GSTR 2A were not in consonance, therefore, Assessee evaded/concealed supply and a penalty was imposed; Considers Assessee’s contention that ...