Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
HC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without affording personal hearing opportunity defeats statutory purpose and creates multiplicity of litigation. Officer failed to explore prescribed alternative service modes including RPAD when initial notice method proved ineffective. Matter remanded to first respondent for fresh consideration with proper notice service, ensuring petitioner receives adequate hearing opportunity before assessment determination.
HC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without affording personal hearing opportunity defeats statutory purpose and creates multiplicity of litigation. Officer failed to explore prescribed alternative service modes including RPAD when initial notice method proved ineffective. Matter remanded to first respondent for fresh consideration with proper notice service, ensuring petitioner receives adequate hearing opportunity before assessment determination.
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