Ex parte s.73 GST assessment set aside for failure of service and denial of hearing; fresh adjudication after valid service
Case-Laws
GST
The HC set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve th
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