Patna HC sets aside GST Demand Order Lacking Date making Appeal Limitation Indeterminable

The Patna High Court quashed a GST demand order that failed to mention the date of the order, making it impossible for the petitioner to determine the appeal's limitation period. The court held that such omissions render the entire order null and void. The absence of a clear date violated the principles of natural justice, as the petitioner could not exercise their legal right to file an appeal within the stipulated period. The court set aside the order and directed the authorities to issue a new, properly dated demand notice.