Validity of order passed u/s 74(1) - No sufficient time was ...

Case Laws GST

June 30, 2021

Validity of order passed u/s 74(1) - No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. - HC

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Validity of order passed u/s 74(1) - No sufficient time was ...

Case Laws GST

June 30, 2021

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