https://www.taxtmi.com/caselaws?id=415463 A mandatory statutory notice period before ex parte assessment under GST must be strictly observed; where the assessee is not given that minimum time, the notice and consequential proceedings cannot be sustained. Applying its earlier ruling on the same issue, the HC found that the assessing officer proceeded without affording the required opportunity, which vitiated the impugned notice and assessment process. The proceedings were quashed, and the matter was directed to be taken up afresh by issuing a fresh notice and deciding the case in accordance with law after giving due opportunity to the taxpayer. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415463 A mandatory statutory notice period before ex parte assessment under GST must be strictly observed; where the assessee is not given that minimum time, the notice and consequential proceedings cannot be sustained. Applying its earlier ruling on the same issue, the HC found that the assessing officer proceeded without affording the required opportunity, which vitiated the impugned notice and assessment process. The proceedings were quashed, and the matter was directed to be taken up afresh by issuing a fresh notice and deciding the case in accordance with law after giving due opportunity to the taxpayer. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415463