https://www.taxtmi.com/caselaws?id=441664 An ex parte assessment order under the U.P. GST Act was found unsustainable where the adjudicating authority failed to fix a further date for hearing or afford a reasonable opportunity to reply before passing the order after a long lapse. That absence of meaningful hearing amounted to a breach of natural justice, so the order was set aside and the matter restored for fresh adjudication. Relief was nevertheless made conditional because the assessee had not pursued the statutory remedy in time, and the Court balanced equities by requiring compliance with the stipulated conditions before reconsideration. en-us Wed, 31 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441664 An ex parte assessment order under the U.P. GST Act was found unsustainable where the adjudicating authority failed to fix a further date for hearing or afford a reasonable opportunity to reply before passing the order after a long lapse. That absence of meaningful hearing amounted to a breach of natural justice, so the order was set aside and the matter restored for fresh adjudication. Relief was nevertheless made conditional because the assessee had not pursued the statutory remedy in time, and the Court balanced equities by requiring compliance with the stipulated conditions before reconsideration. Case-Laws GST Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441664