https://www.taxtmi.com/caselaws?id=757491 An assessment or penalty order is vitiated when it is passed before the time allowed in the show cause notice expires and the affected person is not given a real opportunity to respond. The notice under Section 74 of the Andhra Pradesh GST Act granted 30 days, but the order was issued earlier, while the taxpayer was still seeking access to the departmental portal and records needed to prepare objections and defence material. The court treated this as a breach of natural justice, set aside the order, and permitted fresh proceedings after granting adequate time and hearing. en-us Mon, 19 Aug 2024 00:00:00 +0530 Sat, 24 Aug 2024 13:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757491 An assessment or penalty order is vitiated when it is passed before the time allowed in the show cause notice expires and the affected person is not given a real opportunity to respond. The notice under Section 74 of the Andhra Pradesh GST Act granted 30 days, but the order was issued earlier, while the taxpayer was still seeking access to the departmental portal and records needed to prepare objections and defence material. The court treated this as a breach of natural justice, set aside the order, and permitted fresh proceedings after granting adequate time and hearing. Case-Laws GST Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757491