Ex Parte Tax Assessment Invalidated: Procedural Defect in Notice Service Violates Natural Justice Principles, Order Set Aside

Ex Parte Tax Assessment Invalidated: Procedural Defect in Notice Service Violates Natural Justice Principles, Order Set AsideCase-LawsGSTHC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without pr

Ex Parte Tax Assessment Invalidated: Procedural Defect in Notice Service Violates Natural Justice Principles, Order Set Aside
Case-Laws
GST
HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were uploaded in an obscure portal column rendering them effectively unnoticed by the petitioner. The Deputy Commissioner's rejection of appeal on limitation grounds was overruled. The HC

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