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GST - Highlights / Catch Notes

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Validity of ex-parte order raising demand of GST - No sufficient ...

Case Laws     GST

September 9, 2023

Validity of ex-parte order raising demand of GST - No sufficient time was afforded to the petitioner to represent his case - The order passed exparte in nature, does not assign any reasons sufficient even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. - The assessment order and demand set aside - Matter restored back - HC

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