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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC allowed petition - Assessing officer's order violated ...


Assessing officer's order quashed for violating natural justice principles.

January 16, 2025

Case Laws     GST     HC

HC allowed petition - Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense - Failure to serve show cause notice rendered proceedings flawed - Appeal remedy denied due to delay caused by lack of knowledge of order - Procedural requirements mandatory, non-compliance invalidates actions - Fair opportunity must be given to all parties - Appeal timelines to consider actual knowledge of orders - Assessing officer's order treated as show cause notice to enable petitioner to file objections.

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