https://www.taxtmi.com/caselaws?id=415754 An ex parte assessment under section 74 was held unsustainable where the assessee was not given the mandatory statutory period to respond to the notice. Because the reply date in the impugned notice fell within that prescribed period, the proceedings were treated as vitiated and the assessment could not stand. The notice was quashed, and the matter was remitted for issuance of a fresh notice and fresh adjudication in accordance with law, leaving the underlying tax dispute open for reconsideration. en-us Tue, 30 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415754 An ex parte assessment under section 74 was held unsustainable where the assessee was not given the mandatory statutory period to respond to the notice. Because the reply date in the impugned notice fell within that prescribed period, the proceedings were treated as vitiated and the assessment could not stand. The notice was quashed, and the matter was remitted for issuance of a fresh notice and fresh adjudication in accordance with law, leaving the underlying tax dispute open for reconsideration. Case-Laws GST Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415754