The HC held that the impugned ex-parte assessment order violated...

The HC held that the impugned ex-parte assessment order violated principles of natural justice due to non-compliance with Section 75(4) of the BGST Act, 2017, as no opportunity for personal hearing was granted. The show cause notice failed to specify the date, time, and venue for personal hearing, which is mandatory and cannot be left to the petitioner to choose. Additionally, mere uploading of proceedings on the portal without serving notice through at least two prescribed modes under Section 169 was held insufficient. The court set aside the impugned actions and directed the competent authority to schedule a personal hearing with proper notice specifying date, time, and venue, ensuring adherence to statutory procedural safeguards. The petition was allowed accordingly.

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