https://www.taxtmi.com/caselaws?id=766938 The HC quashed the ex parte assessment order dated 19 March 2024, issued by the Assessing Officer (AO) under the CGST/DGST Act, 2017, due to the AO's failure to provide reasons for the assessment. The court held that the order was invalid as it did not comply with the legal requirement to justify the assessment, regardless of the taxpayer's failure to respond to the Show Cause Notice. The court allowed the writ petition and directed that a fresh assessment order could be issued after providing the petitioner an opportunity to be heard, keeping all rights and contentions open for further consideration. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766938 The HC quashed the ex parte assessment order dated 19 March 2024, issued by the Assessing Officer (AO) under the CGST/DGST Act, 2017, due to the AO's failure to provide reasons for the assessment. The court held that the order was invalid as it did not comply with the legal requirement to justify the assessment, regardless of the taxpayer's failure to respond to the Show Cause Notice. The court allowed the writ petition and directed that a fresh assessment order could be issued after providing the petitioner an opportunity to be heard, keeping all rights and contentions open for further consideration. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766938