https://www.taxtmi.com/caselaws?id=760892 An ex parte assessment under Section 73 of the Odisha GST Act could not be sustained because the petitioner was not afforded a personal hearing, and the absence of that opportunity breached fair procedure and natural justice. The HC therefore quashed the assessment order and remitted the matter to the same authority for fresh adjudication in accordance with law after giving the petitioner an opportunity of hearing. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 14 May 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760892 An ex parte assessment under Section 73 of the Odisha GST Act could not be sustained because the petitioner was not afforded a personal hearing, and the absence of that opportunity breached fair procedure and natural justice. The HC therefore quashed the assessment order and remitted the matter to the same authority for fresh adjudication in accordance with law after giving the petitioner an opportunity of hearing. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760892