{"id":72429,"date":"2025-08-27T08:41:03","date_gmt":"2025-08-27T03:11:03","guid":{"rendered":""},"modified":"2025-08-27T08:41:03","modified_gmt":"2025-08-27T03:11:03","slug":"petition-allowed-assessment-set-aside-for-breach-of-natural-justice-and-delay-under-section-73-matter-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72429","title":{"rendered":"Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded"},"content":{"rendered":"<p>Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remanded<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent&#39;s proceedings vitiated by breach of natural justice and excessive delay. The court found the petitioner reasonably unaware of portal-notices uploaded after approximately 1\u00c2\u00bd years and held the statutory\/administrative timeline for proceedings<\/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=91970\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition allowed; assessment set aside for breach of natural justice and delay under Section 73; matter remandedCase-LawsGSTThe HC allowed the petition and set aside the assessment order dated 29.01.2025 and its summary, holding the respondent&#8217;s proceedin<\/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-72429","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72429","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=72429"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72429\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}