https://www.taxtmi.com/caselaws?id=770719 The Allahabad HC set aside an ex-parte order passed by the assessing officer under GST Act, 2017 for violating principles of natural justice. The Show Cause Notice initiating proceedings was not served on the petitioner, denying opportunity of being heard. The Court held that tax statute provisions must be strictly construed and pre-requisites like oral hearing cannot be treated as empty formalities. The impugned order dated 6th October, 2021 was treated as notice under Section 74 of GST Act, enabling the petitioner to file objections and present documents before the competent authority for fresh consideration. en-us Thu, 01 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770719 The Allahabad HC set aside an ex-parte order passed by the assessing officer under GST Act, 2017 for violating principles of natural justice. The Show Cause Notice initiating proceedings was not served on the petitioner, denying opportunity of being heard. The Court held that tax statute provisions must be strictly construed and pre-requisites like oral hearing cannot be treated as empty formalities. The impugned order dated 6th October, 2021 was treated as notice under Section 74 of GST Act, enabling the petitioner to file objections and present documents before the competent authority for fresh consideration. Case-Laws GST Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770719