{"id":72036,"date":"2025-07-15T08:39:13","date_gmt":"2025-07-15T03:09:13","guid":{"rendered":""},"modified":"2025-07-15T08:39:13","modified_gmt":"2025-07-15T03:09:13","slug":"ex-parte-assessment-order-quashed-for-violating-natural-justice-under-section-75-4-bgst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72036","title":{"rendered":"Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) BGST Act 2017"},"content":{"rendered":"<p>Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) BGST Act 2017<br \/>Case-Laws<br \/>GST<br \/>The HC held that the impugned ex-parte assessment order violated principles of natural justice due to non-compliance with Section 75(4) of the BGST Act, 2017, as no opportunity for personal hearing was granted. The show cause notice failed to specify the date, time, and venue for personal hearing, which is mandatory and cannot be left to the petitioner to choose. Additionally,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90511\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) BGST Act 2017Case-LawsGSTThe HC held that the impugned ex-parte assessment order violated principles of natural justice due to non-compliance with Section 75(4) of the BGS<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72036","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72036"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72036\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}