https://www.taxtmi.com/caselaws?id=763292 The HC set aside an assessment order dated 08.08.2024 for assessment year 2019-20 due to violations of natural justice principles. The case involved mismatches between GSTR-7, GSTR-3B, GSTR-1, and GSTR-8 returns, but neither show cause notices nor the assessment order were properly served on the petitioner. The court directed the petitioner to deposit 10% of the disputed tax within four weeks of receiving the order copy. Upon compliance, the assessment order would be treated as a show cause notice, allowing the petitioner to submit objections with supporting documents within four weeks. The petitioner was granted a final opportunity to present their case before the adjudicating authority, ensuring adherence to natural justice principles in the assessment proceedings. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 21 Jul 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763292 The HC set aside an assessment order dated 08.08.2024 for assessment year 2019-20 due to violations of natural justice principles. The case involved mismatches between GSTR-7, GSTR-3B, GSTR-1, and GSTR-8 returns, but neither show cause notices nor the assessment order were properly served on the petitioner. The court directed the petitioner to deposit 10% of the disputed tax within four weeks of receiving the order copy. Upon compliance, the assessment order would be treated as a show cause notice, allowing the petitioner to submit objections with supporting documents within four weeks. The petitioner was granted a final opportunity to present their case before the adjudicating authority, ensuring adherence to natural justice principles in the assessment proceedings. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763292