{"id":72151,"date":"2025-07-28T08:27:49","date_gmt":"2025-07-28T02:57:49","guid":{"rendered":""},"modified":"2025-07-28T08:27:49","modified_gmt":"2025-07-28T02:57:49","slug":"ex-parte-assessment-order-quashed-for-violating-natural-justice-under-section-75-4-of-bgst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72151","title":{"rendered":"Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) of BGST Act 2017"},"content":{"rendered":"<p>Ex-Parte Assessment Order Quashed for Violating Natural Justice Under Section 75(4) of BGST Act 2017<br \/>Case-Laws<br \/>GST<br \/>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<\/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=90992\">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) of BGST Act 2017Case-LawsGSTThe HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justic<\/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-72151","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72151","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=72151"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72151\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}