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GST - Highlights / Catch Notes

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Violation of principles of natural justice - validity of ...


Court Invalidates Ex-Parte Assessment Order for Violating Natural Justice; Lack of Fair Hearing Cited as Key Issue.

May 19, 2021

Case Laws     GST     HC

Violation of principles of natural justice - validity of ex-parte assessment orders - no doubt in my mind that there is total non-application of mind on the part of the 1st respondent in passing the impugned order of assessment, dated 07.02.2020. In the considered opinion of this Court, the petitioner is entitled to be heard in person, before the order of assessment was made. - HC

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