https://www.taxtmi.com/caselaws?id=757199 An ex parte assessment order under the Uttar Pradesh GST Act was found procedurally unfair because no effective notice of the next hearing date was communicated to the assessee. The High Court held that fairness required the authority either to decide the matter on the scheduled date or to inform the adjourned date so participation was possible. As natural justice was violated, the assessment order was quashed and the matter remitted for a personal hearing and a fresh reasoned decision in accordance with law. en-us Wed, 14 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757199 An ex parte assessment order under the Uttar Pradesh GST Act was found procedurally unfair because no effective notice of the next hearing date was communicated to the assessee. The High Court held that fairness required the authority either to decide the matter on the scheduled date or to inform the adjourned date so participation was possible. As natural justice was violated, the assessment order was quashed and the matter remitted for a personal hearing and a fresh reasoned decision in accordance with law. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757199