The HC set aside the impugned ex-parte order due to...

The HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justice principles. Although electronic service of notice under the GST regime is generally upheld, the Court found the procedural irregularity and lack of a reasonable opportunity to be heard prejudicial in the present case. Considering the nature of the business and substantive rights involved, the matter was remitted to the Assessing Authority for issuance of a fresh notice under Section 73 of the CGST/SGST Act. The petitioner is directed to appear and effectively participate in the proceedings on the specified date. The petition was allowed by way of remand to ensure fairness and adherence to due process.

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