https://www.taxtmi.com/caselaws?id=436519 HC quashed GST assessment order dated 24.01.2022 for violating natural justice principles. The order was passed ex-parte without providing SIB report to petitioner or granting hearing opportunity under Section 75(4) of UP GST Act. Court held that search and seizure under Section 67 and scrutiny under Section 61 are preliminary steps toward proceedings under Sections 73/74, not conclusive proof of tax evasion. Department must establish non-payment through corroborative evidence beyond mere discrepancies found during inspection. Matter remanded to adjudicating authority for fresh proceedings after supplying SIB report and providing hearing opportunity. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436519 HC quashed GST assessment order dated 24.01.2022 for violating natural justice principles. The order was passed ex-parte without providing SIB report to petitioner or granting hearing opportunity under Section 75(4) of UP GST Act. Court held that search and seizure under Section 67 and scrutiny under Section 61 are preliminary steps toward proceedings under Sections 73/74, not conclusive proof of tax evasion. Department must establish non-payment through corroborative evidence beyond mere discrepancies found during inspection. Matter remanded to adjudicating authority for fresh proceedings after supplying SIB report and providing hearing opportunity. Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436519