https://www.taxtmi.com/caselaws?id=457944 The AP HC set aside assessment and penalty orders under CGST Act, 2017 for violating natural justice principles. The court held that while Section 67 requires prior authorization for inspection, Section 63 governing assessment of unregistered persons does not mandate such authorization when conducted by proper officer within territorial jurisdiction. However, Section 75(4) mandates personal hearing opportunity before adverse decisions. Since petitioner was only allowed written objections without personal hearing, the orders were quashed. The matter was remanded to respondents for fresh assessment proceedings after granting proper personal hearing opportunity to petitioner. en-us Wed, 11 Sep 2024 00:00:00 +0530 Mon, 16 Dec 2024 14:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457944 The AP HC set aside assessment and penalty orders under CGST Act, 2017 for violating natural justice principles. The court held that while Section 67 requires prior authorization for inspection, Section 63 governing assessment of unregistered persons does not mandate such authorization when conducted by proper officer within territorial jurisdiction. However, Section 75(4) mandates personal hearing opportunity before adverse decisions. Since petitioner was only allowed written objections without personal hearing, the orders were quashed. The matter was remanded to respondents for fresh assessment proceedings after granting proper personal hearing opportunity to petitioner. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457944