https://www.taxtmi.com/caselaws?id=412485 The High Court set aside the order passed by the Assistant Commissioner under Section 74 of the GST Act, 2017 for the tax period 2019-20 due to lack of prior service of show cause notice, non-speaking order, and lack of actionable material. The court emphasized the importance of providing reasoned orders, adherence to principles of natural justice, and granting due opportunity of hearing. The matter was remitted back to the assessing authority for a fresh order within six months. en-us Thu, 16 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412485 The High Court set aside the order passed by the Assistant Commissioner under Section 74 of the GST Act, 2017 for the tax period 2019-20 due to lack of prior service of show cause notice, non-speaking order, and lack of actionable material. The court emphasized the importance of providing reasoned orders, adherence to principles of natural justice, and granting due opportunity of hearing. The matter was remitted back to the assessing authority for a fresh order within six months. Case-Laws GST Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412485