Assessment order under Section 74 set aside for lack of reasoning and natural justice violation in typographical error case

Assessment order under Section 74 set aside for lack of reasoning and natural justice violation in typographical error caseCase-LawsGSTThe HC set aside an ex-parte assessment order under Section 74 for lack of reasoning and violation of natural justice pr

Assessment order under Section 74 set aside for lack of reasoning and natural justice violation in typographical error case
Case-Laws
GST
The HC set aside an ex-parte assessment order under Section 74 for lack of reasoning and violation of natural justice principles. The petitioner challenged the assessment arising from a typographical error in their return where a decimal point was inadvertently omitted. The impugned order merely recorded issuance of show cause notice DRC-01A and absen

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