{"id":76273,"date":"2026-08-01T08:34:29","date_gmt":"2026-08-01T08:34:29","guid":{"rendered":""},"modified":"2026-08-01T08:34:29","modified_gmt":"2026-08-01T08:34:29","slug":"adequate-hearing-before-ex-parte-tax-assessment-requires-fresh-assessment-after-consequential-demand-and-bank-account-attachment-are-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76273","title":{"rendered":"Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside."},"content":{"rendered":"<p>Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.<br \/>Case-Laws<br \/>GST<br \/>Ex parte tax assessments must be preceded by adequate opportunity of hearing in accordance with principles of natural justice. The note reports that the High Court applied an earlier coordinate-bench approach to set aside an ex parte assessment, the consequential demand and bank-account attachment, and remit the matter for fresh assessment after giving the taxpayer an adequate hearing.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102293\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.Case-LawsGSTEx parte tax assessments must be preceded by adequate opportunity of hearing in accordance with p&#8230;<\/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-76273","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76273","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=76273"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76273\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}