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

The HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justice principles, specifically non-service of proper notices and failure to grant an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court clarified that uploading notices under incorrect headings did not satisfy statutory requirements. Furthermore, the issuance of a show cause notice without scheduling a personal hearing did not constitute an opportunity for hearing since the authority was still seeking a response. As no personal hearing was provided before passing an adverse order, the statutory procedure was not followed. Consequently, the HC set aside the impugned order and allowed the petition, emphasizing strict adherence to procedural safeguards under the Act.