https://www.taxtmi.com/caselaws?id=424417 The HC quashed assessment orders issued by tax authorities following search and seizure proceedings at petitioner's premises. Despite petitioner's objections and authorized representative's appearance, authorities failed to follow prescribed procedures under TNGST Act. The court found that after issuing Form DRC-01A notice, a show cause notice under Section 74(1) should have been issued before finalizing assessment orders. The procedural violations constituted breach of natural justice principles. Consequently, the assessment orders and recovery notice to bank were quashed, with directions to tax authorities to reissue notices following proper statutory procedures and provide adequate hearing opportunity before passing fresh orders. en-us Mon, 20 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424417 The HC quashed assessment orders issued by tax authorities following search and seizure proceedings at petitioner's premises. Despite petitioner's objections and authorized representative's appearance, authorities failed to follow prescribed procedures under TNGST Act. The court found that after issuing Form DRC-01A notice, a show cause notice under Section 74(1) should have been issued before finalizing assessment orders. The procedural violations constituted breach of natural justice principles. Consequently, the assessment orders and recovery notice to bank were quashed, with directions to tax authorities to reissue notices following proper statutory procedures and provide adequate hearing opportunity before passing fresh orders. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424417