HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice...

The High Court quashed an assessment order and an order in Form GST DRC-07 due to a violation of the principles of natural justice, specifically the failure to grant a personal hearing. The matter was remitted to the Assessing Officer to provide the assessee with a personal hearing on January 15, 2025, or an adjourned date. The Assessing Officer is instructed to issue orders within three months from the date of the High Court judgment or within the limitation period, whichever is later, after hearing the assessee. .....

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