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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
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