Mandatory GST notice period breached: ex parte assessment before expiry of statutory reply time was quashed.

The Patna HC held that where GST law prescribes a mandatory minimum 30-day period to reply, an assessment made ex parte before expiry of that period is procedurally invalid. Denial of the statutory opportunity to respond vitiates the notice and the assessment order, and such proceedings cannot be sustained. The notice and assessment order were quashed, and the matter was remitted to the assessing officer for fresh notice and fresh adjudication in accordance with law.

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Issues: Whether the notice and assessment order were liable to be quashed for failure to grant the mandatory 30 days' period before proceeding under the GST law.

Analysis: The petitioner was directed to reply within a period shorter than the minimum statutory period of 30 days. The order was passed ex parte before expiry of the period required by the statute. Compliance with the prescribed notice period is mandatory, and denial of that opportunity vitiates the proceedings.

Conclusion: The notice and the assessment order were quashed and the matter was remitted to the assessing officer to issue a fresh notice and pass an order in accordance with law.

Final Conclusion: The challenge succeeded on the ground of denial of the statutory opportunity, and the assessment proceedings were set aside for fresh adjudication.

Ratio Decidendi: Where the statute prescribes a minimum notice period before assessment, proceeding ex parte before expiry of that period violates the mandatory requirement and cannot be sustained.

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