https://www.taxtmi.com/caselaws?id=415406 The Patna HC held that where GST law prescribes a mandatory minimum 30-day period to reply, an assessment made ex parte before expiry of that period is procedurally invalid. Denial of the statutory opportunity to respond vitiates the notice and the assessment order, and such proceedings cannot be sustained. The notice and assessment order were quashed, and the matter was remitted to the assessing officer for fresh notice and fresh adjudication in accordance with law. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 04 Dec 2021 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415406 The Patna HC held that where GST law prescribes a mandatory minimum 30-day period to reply, an assessment made ex parte before expiry of that period is procedurally invalid. Denial of the statutory opportunity to respond vitiates the notice and the assessment order, and such proceedings cannot be sustained. The notice and assessment order were quashed, and the matter was remitted to the assessing officer for fresh notice and fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415406