https://www.taxtmi.com/caselaws?id=433169 Gujarat HC set aside an ex-parte assessment order in Form GST DRC-07 imposing tax, interest and penalty of Rs. 2.40 crores. The court held that SCN was served only on portal without hard copy, and no personal hearing was granted before passing the adverse order. Relying on precedent requiring opportunity of personal hearing even without request when adverse decisions are contemplated, HC found violation of natural justice principles and allowed the petition setting aside the assessment order with all consequential proceedings. en-us Thu, 12 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433169 Gujarat HC set aside an ex-parte assessment order in Form GST DRC-07 imposing tax, interest and penalty of Rs. 2.40 crores. The court held that SCN was served only on portal without hard copy, and no personal hearing was granted before passing the adverse order. Relying on precedent requiring opportunity of personal hearing even without request when adverse decisions are contemplated, HC found violation of natural justice principles and allowed the petition setting aside the assessment order with all consequential proceedings. Case-Laws GST Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433169