Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) of BGST Act 2017
Case-Laws
GST
The HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justice principles, specifically non-service of proper notices and failure to grant an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court clarified that uploading notices under incorrect headings did not s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =