https://www.taxtmi.com/caselaws?id=431437 An ex parte GST assessment order imposing civil consequences cannot be sustained where the assessee was not given a fair opportunity of hearing and the determination lacks adequate reasons. Even in ex parte proceedings, the authority must consider the material on record, address the relevant facts and law, and pass a speaking order. The impugned assessment order and consequential demand notice were quashed, and the matter was remitted for fresh adjudication after granting adequate hearing and issuing a reasoned decision. en-us Wed, 16 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431437 An ex parte GST assessment order imposing civil consequences cannot be sustained where the assessee was not given a fair opportunity of hearing and the determination lacks adequate reasons. Even in ex parte proceedings, the authority must consider the material on record, address the relevant facts and law, and pass a speaking order. The impugned assessment order and consequential demand notice were quashed, and the matter was remitted for fresh adjudication after granting adequate hearing and issuing a reasoned decision. Case-Laws GST Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431437