Assessment Order Set Aside for Lack of Personal Hearing and Improper Service Under GST Section 169

Assessment Order Set Aside for Lack of Personal Hearing and Improper Service Under GST Section 169Case-LawsGSTThe HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforde

Assessment Order Set Aside for Lack of Personal Hearing and Improper Service Under GST Section 169
Case-Laws
GST
The HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforded a personal hearing and was unaware of the show cause notice served solely via the GST Portal. The Court held that mere portal upload does not constitute effective service when no response is received, and the assessing officer must

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