Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Violation of principles of natural justice - The High Court found that the Proper Officer had not properly assessed the petitioner's reply and had not provided an opportunity for clarification or further submission of documents. Consequently, the High Court set aside the impugned order and directed the Proper Officer to re-adjudicate the matter, allowing the petitioner to file a further reply and ensuring a personal hearing.
Violation of principles of natural justice - The High Court found that the Proper Officer had not properly assessed the petitioner's reply and had not provided an opportunity for clarification or further submission of documents. Consequently, the High Court set aside the impugned order and directed the Proper Officer to re-adjudicate the matter, allowing the petitioner to file a further reply and ensuring a personal hearing.
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