https://www.taxtmi.com/highlights?id=60307 Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case - Also, order passed ex-parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. - Matter restored back - HC en-us Fri, 29 Oct 2021 08:50:59 +0530 Fri, 29 Oct 2021 08:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60307 Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case - Also, order passed ex-parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. - Matter restored back - HC Highlights GST Fri, 29 Oct 2021 08:50:59 +0530 https://www.taxtmi.com/highlights?id=60307