GST officer must ensure proper notice service under Section 169(1) before ex-parte assessment proceedings
Case-Laws
GST
HC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without af
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =