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The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC directed that the impugned order dated 30.12.2023 should be treated as notice under Section 73 of the GST Act, 2017, allowing the petitioner to file objections and submit relevant documentation to the assessing officer for fresh consideration. The petition was accordingly disposed of with directions for the assessing authority to pass a fresh order after considering the petitioner's submissions.
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