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GST - Highlights / Catch Notes

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Validity of Ex-parte order passed u/s 74 - No sufficient time ...

Case Laws     GST

September 3, 2021

Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order 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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