Mandatory GST notice period before ex parte assessment cannot be curtailed; non-compliance vitiates proceedings.

A mandatory statutory notice period before ex parte assessment under GST must be strictly observed; where the assessee is not given that minimum time, the notice and consequential proceedings cannot be sustained. Applying its earlier ruling on the same issue, the HC found that the assessing officer proceeded without affording the required opportunity, which vitiated the impugned notice and assessment process. The proceedings were quashed, and the matter was directed to be taken up afresh by issuing a fresh notice and deciding the case in accordance with law after giving due opportunity to the taxpayer.

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Issues: Whether the show cause notice issued under the GST law and the consequential proceedings were liable to be quashed for non-compliance with the mandatory statutory period before passing the assessment order.

Analysis: The Court noted that the petitioner was not afforded the minimum statutory period required before the assessing officer proceeded ex parte. Relying on its earlier decision on the same legal issue, the Court held that the notice and the consequent proceedings could not be sustained where the mandatory period was curtailed. The Court therefore directed that a fresh notice be issued in accordance with the statutory provisions and that the matter be decided afresh after giving due opportunity to the petitioner.

Conclusion: The challenge succeeded and the impugned notice and connected proceedings were quashed, with liberty to proceed afresh in accordance with law.

Ratio Decidendi: A statutory notice period prescribed before ex parte adjudication under the GST law is mandatory, and breach of that requirement vitiates the notice and the resultant assessment.

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